Following are the major highlights of the Hon'ble Supreme Court of India's Judgement on Aadhar PAN Linkage: 1.    The Hon’ble Supreme Court of India in its Landmark Judgement has upheld Section139AA of the Income Tax Act,1961 as constitutionally valid which required quoting of the Aadhaar number in  applying for  PAN as well as for filing  of income tax returns. 2.    The  Hon’ble Court also held that the  “Parliament was fully competent to enact Section 139AA of the Act and its authority to make this law was not diluted by the orders of this Court.”  Therefore, no violation of the earlier Supreme Court orders were found in enacting the provision. 3.    The Hon’ble  Court  has also held that Section 139AA of the Act is not discriminatory nor it offends equality clause enshrined in Article 14 of the Constitution. 4.    Section 139AA is ...

IN THE SUPREME COURT OF INDIA CIVIL ORIGINAL JURISDICTION WRIT PETITION (CIVIL) NO. 247 OF 2017 BINOY VISWAM                   .....PETITIONER(S) VERSUS UNION OF INDIA & ORS. .....RESPONDENT(S) W I T H WRIT PETITION (CIVIL) NO. 277 OF 2017 A N D WRIT PETITION (CIVIL) NO. 304 OF 2017 Para 128 of the Judgement reads as under: Subject to the aforesaid, these writ petitions are disposed of in the following manner: We hold that the Parliament was fully competent to enact Section 139AA of the Act and its authority to make this law was not diluted by the orders of this Court. We do not find any conflict between the provisions of Aadhaar Act and Section 139AA of the Income Tax Act inasmuch as when interpreted harmoniously, they operate in distinct fields. Section 139AA of the Act is not discriminatory nor it offends equality clause enshrined in Article 14 of the Constitution. Section 139AA is als...

" relative " means,— (i) in case of an individual—         (a) spouse of the individual;           (b) brother or sister of the individual;           (c) brother or sister of the spouse of the individual;           (d) brother or sister of either of the parents of the individual;           (e) any lineal ascendant or descendant of the individual;           (f) any lineal ascendant or descendant of the spouse of the individual;           (g) spouse of the person referred to in items (b) to (f); and (ii) in case of a Hindu undivided family, any member thereof;

Link Your PAN with Aadhaar Number To Link your PAN with Aadhaar Number please visit Income-tax India E-filing portal - Click here Update PAN Details To update your PAN details please visit NSDL portal - Click here Update Aadhaar Details To update your Aadhaar card details please visit UIDAI portal - Click here

Financial Year CII Before 1/4/1981 100 1981-82 100 1982-83 109 1983-84 116 1984-85 125 1985-86 133 1986-87 140 1987-88 150 1988-89 161 1989-90 172 1990-91 182 1991-92 199 1992-93 223 1993-94 244 1994-95 259 1995-96 281 1996-97 305 1997-98 331 1998-99 351 1999-00 389 2000-01 406 2001-02 426 2002-03 447 2003-04 463 2004-05 480 2005-06 497 2006-07 519 2007-08 551 2008-09 582 2009-10 632 2010-11 711 2011-12 785 2012-13 852 2013-14 939 2014-15 1024 2015-16 1081 2016-17 1125

Rates for tax deduction at source  [For Assessment year 2017-18] Particulars TDS Rates (in %) 1. In the case of a person other than a company 1.1 where the person is resident in India- Section 192 :  Payment of salary Normal Slab Rate Section 192A :  Payment of accumulated balance of provident fund which is taxable in the hands of an employee (with effect from 01.06.2015). 10 Section 193 :  Interest on securities a) any debentures or securities for money issued by or on behalf of any local authority or a corporation established by a Central, State or Provincial Act; 10 b) any debentures issued by a company where such debentures are listed on a recognised stock exchange in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and any rules made thereunder; 10 c) any...