PAN holders must link Aadhaar for applications filed before 1st October 2024: The amendment inserts new sub-rule (5AA) in Rule 114 of Income Tax. The individuals who were allotted a Permanent Account Number (PAN) based on an Aadhaar Enrolment ID before 1st October 2024, must intimate their Aadhaar number to the Principal Director General of Income-tax (Systems) or an authorized authority. (Income tax Notification 25/2025 Dated 03/04/2025)