On 10th June, the Central Board of Direct Taxes (CBDT) a policy-making body of the Income Tax department made it clear that Aadhaar would be compulsory for filing of income tax returns or obtaining a new PAN from July 1. Section 139AA(1) of the Income Tax Act was introduced by the Finance Act, 2017 provides for mandatory quoting of Aadhaar/Enrolment ID of Aadhaar application form, for filing of return of income and for making an application for allotment of PAN with effect from 1st July, 2017.