- A national initiative led by the PM/Government of India aims to extend social security benefits and EPF coverage to workers nationwide.
- The Centre notified the new Employees' Provident Fund Scheme 2026, which is integrated into the Social Security Code 2020.
- EPF introduces new operational requirements for claim processing, including PDF uploads, SMS alerts, and PAN linkage for TDS deduction.
PAN Required for E-Filing Portal Access Amid Tax Residency Rules
What happened
Access to the e-filing portal now requires a PAN. Under the Income-tax Act, 2025, Indian residents can apply for a Tax Residency Certificate online using Form No. 42. This certificate establishes a taxpayer’s residential status for tax purposes in India.
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Why it matters
The Tax Residency Certificate allows Indian residents to claim benefits under Double Taxation Avoidance Agreements (DTAAs). This helps taxpayers fulfill requirements for tax claims in other countries and mitigates the risk of double taxation on foreign income.
The Employees' Provident Fund Scheme 2026, integrated into the Social Security Code 2020, introduced new operational requirements for claim processing, including PAN linkage for TDS deduction.
From livemint.com
Who's involved
Possible ripples
Who this could reach next, traced step by step from the reporting. Possibilities worth considering, not forecasts.- The finance ministry must oversee new PAN linkage requirements for tax filingThe finance ministry must oversee new PAN linkage requirements for tax filingLikely
- EPF's tax deduction process may change due to new PAN linkage rulesEPF's tax deduction process may change due to new PAN linkage rulesLikely
- AIS may face increased verification load from PAN e-filing requirementAIS may face increased verification load due to PAN e-filing requirementPossible
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The entities involved
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pan
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