Section 139A → Section 153
Permanent Account Number (PAN)
Quick Answer
Section 139A of the Income Tax Act, 1961 (Permanent Account Number (PAN)) corresponds to Section 153 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 139A
Provision Summary
Mandates the requirement of PAN for filing returns and quoting PAN in specific high-value financial transactions.
Sec 153
Provision Summary
Retained as the master key of the Indian tax system. Re-emphasizes the interchangeability of PAN and Aadhaar.
Key Changes & Highlights
- Inoperative PANs (due to non-linking with Aadhaar) face severe consequences like higher TDS rates and blocked refunds.
Related Sections
Frequently Asked Questions
What does Section 139A of the Income Tax Act 1961 deal with?
Section 139A (Permanent Account Number (PAN)) Mandates the requirement of PAN for filing returns and quoting PAN in specific high-value financial transactions.
What is the new section number for Section 139A under the Direct Tax Code 2025?
Section 139A of the ITA 1961 maps to Section 153 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 139A under the new tax code?
Section 139A is marked as "Retained" with status "Active". Impact: Critical - Governs the identity of the taxpayer.
What are the key changes to Section 139A under DTC 2025?
Inoperative PANs (due to non-linking with Aadhaar) face severe consequences like higher TDS rates and blocked refunds.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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