The Word *”PAN”* has been substituted by *[“PAN” or “Aadhaar Number”]* in the Entire Income Tax Laws: Vide Notification No. 95/2019 dated November-07-2019 *more than Hundreds of Forms, Statements, Audit Reports formats* have been updated so as to give effect that wherever the word Permanent Account Number *”(PAN)”* has been mentioned, shall be Substituted by the Words, *[“PAN” or “Aadhaar Number”]*