Central Board of Direct Taxes (CBDT), the apex body of the direct tax, said on Saturday that from July 1, Aadhaar is 'must' for filing of income tax returns as well as for applications for PAN. CBDT has clarified the Supreme Court's Friday ruling on linking Aadhaar to PAN as a 'partial relief'.

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CBDT said that the SC had given partial relief to those who do not have Aadhaar and who do not wish to obtain Aadhaar for the time being.

The court had said that PAN cards of such people will not be cancelled so that other consequences under the Income Tax Act for failing to quote PAN may not arise. SC also held that Section 139AA of the Act "is not discriminatory, nor does it offend equality clause enshrined in Article 14 of the Constitution."