The Central Board of Direct Taxes vide notification dated 10th May, 2022 has issued the Income–tax (Fifteenth Amendment) Rules, 2022. The Income Tax Rules Provides that Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall lay down the formats and standards along with procedure for authentication of permanent account number or Aadhaar number.
The amendment clarifies that permanent account number or Aadhaar number alongwith demographic information or biometric information of an individual shall be submitted to the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) or the person authorised by the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) with the approval of the Board, for the purposes of authentication of PAN or Aadhar Number.
