Section mapper · Filing, assessment and rectification
Section 139AA of the Income-tax Act, 1961 is now
section 262 of the Income-tax Act, 2025
Quoting Aadhaar and linking it to PAN.
- Was
s.139AA, Income-tax Act, 1961 (repealed)- Is now
s.262(9), Income-tax Act, 2025- In force from
What changed
Absorbed into the PAN section as sub-section (9).
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.139A → s.262 — PAN — who must have one and where to quote it