This shall be come into force from 24th September 2021. In Rule 10A of the said Rules, the Proviso shall be inserted. “Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.” After rule 10A of the said rules, 10B shall be inserted. In Rule 59 of the said Rules, the Clause (a) shall be substituted. In Rule 89 of the said Rule, the Sub-Rule (1) shall be inserted. After Rule 96B, the 96C shall be inserted.