Aadhaar Number Intimation Deadline by December 31, 2025 for PAN Holders: Income Tax Notification No. 25/2025 & 26/2025. On April 3, 2025, the Central Board of Direct Taxes issued notifications No. 25/2025 and No. 26/2025, amending the Income-tax Rules, 1962. The amendments require individuals allotted a Permanent Account Number (PAN) based on Aadhaar application forms submitted before October 1, 2024, to inform the relevant tax authorities of their Aadhaar numbers. Notification No. 25/2025 introduces the new rule (5AA) under Rule 114, while Notification No. 26/2025 specifies that this intimation must be completed by December 31, 2025, or another date as determined by the Central Board.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 3rd April, 2025
No. 25/2025
G.S.R. 217(E).— In exercise of the powers conferred by sub-section (2A) of section 139AA read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. Short title and commencement.–– (1) These rules may be called the Income-tax (ninth Amendment) Rules, 2025.
(2) They shall come into force with effect from the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962 (hereinafter referred as the said rules), in rule 114, after sub-rule (5A), the following shall be inserted, namely: ––
“(5AA) Every person who has been allotted permanent account number on the basis of Enrolment ID of Aadhaar application form filed prior to the 1st day of October, 2024, shall intimate his Aadhaar number to the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) or the person authorised by the said authorities.
3. In the said rules, in rule 114, in sub-rule (6), for the words, brackets and figures “intimation of Aadhaar number in sub-rule (5)”, the words, brackets and figures “intimation of Aadhaar number in sub-rule (5) and (5AA)” shall be substituted.”.
[F. No. 370142/1/2025-TPL]
SURBENDU THAKUR, Under Secy.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II Section-3, Sub Section (ii) vide number S.O. 969(E), dated the 26th March, 1962 and was last amended vide notification No. G.S.R.207(E), dated 28.03.2025.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 3rd April, 2025
No. 26/2025
S.O. 1605(E).— In exercise of the powers conferred by sub-section (2A) of section 139AA of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that every person who has been allotted permanent account number on the basis of Enrolment ID of Aadhaar application form filed prior to the 1st day of October, 2024, shall intimate his Aadhaar number to the Principal Director General of Income tax (Systems) or Director General of Income-tax (Systems) or the person authorised by the said authorities on or before the 31st day of December, 2025 or such date as may be specified by the Central Board of Direct Taxes in this behalf.
[F. No. 370142/1/2025-TPL]
SURBENDU THAKUR, Under Secy., Tax Policy & Legislation Division
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