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Aadhaar authentication for registration is governed by:
ARequired only for composition taxpayers
BOptional with no consequence
CAvailable only for individuals
DSec 25(6A) — mandatory for new registrations
Answer & Solution
Correct answer: D. Sec 25(6A) — mandatory for new registrations
1. Sec 25(6A) — every individual/authorised signatory of a registered person/promoter shall undergo Aadhaar authentication.
2. Sec 25(6B) — newly applying person undertakes Aadhaar authentication; failure may lead to physical verification.
3. Sec 25(6C)/(6D) for partnership/HUF/company etc. — Karta/director/managing partner.
_Source: ICAI BoS CA Final Paper 8, Ch 7 "Registration", §Sec 25(6A)–(6D)_
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