Central Board of Direct Taxes, CBDT has said Aadhaar will be a must for filing Income Tax Returns as well as applying for PAN from 1st of next month. In a statement it said, everyone who has already been allotted PAN, and has Aadhaar number or is eligible to obtain Aadhaar number will intimate it to Income Tax authorities for the purpose of linking PAN with Aadhaar.<br/><br/>It also said, the Supreme Court has given partial relief to those who do not have Aadhaar, and also do not wish to obtain Aadhaar so that for the time being their PAN is not cancelled and other consequences under the Income Tax Act may not arise. Yesterday the Apex Court upheld Section 139AA of the Income Tax Act as constitutionally valid. <br/><br/>The Section requires quoting of the Aadhaar number in applying for PAN as well as for filing of income tax returns.