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Aadhaar quoting under Section 139AA is required in:
AOnly TDS return
BIncome computation
CTax payment challan (per relevant Section)
DReturn of income and PAN application
Answer & Solution
Correct answer: D. Return of income and PAN application
1. Section 139AA (FA 2017): Aadhaar quoting in PAN application and return.
2. Failure to link PAN with Aadhaar makes PAN inoperative.
3. Inoperative PAN: higher TDS, denial of refund, etc.
_Source: ICAI BoS CA Final Paper 7, Ch 15 "Assessment Procedure"_
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