(a) Mr. Sanju, an individual assessee, aged 32 years, furnishes the following details for the year ended on 31st March, 2025: (i) Loss from Future & Option: ₹75,000 (ii) Profit from restaurant business (computed): ₹2,21,000 (iii) Share of profit in partnership firm M/s XL & Co. (19% share): ₹38,000 (iv) Income from salary (computed): ₹3,15,000 (v) Interest on loan paid for self-occupied house property: ₹ 1,75,000 (Principal amount paid: ₹ 1,20,000) (vi) Short-term capital gain: ₹82,000 (vii) Long-term capital gain u/s 112A: ₹ 1,10,000 (viii)Long-term capital loss u/s 112: ₹68,000 (ix) His wife received salary of ₹2,40,000 from a partnership firm XL & Co., where she is an accountant. She does not have any professional qualification related to accounting. (x) He paid₹21,000 for medical insurance premium and ₹ 9,000 for preventive health check-up. Brought forward speculative business loss: ₹26,000 (this being 3rd year from the year of loss) and brought forward short-term capital loss: ₹52,000 (this being the 4th year from the year of loss). Compute total income of Mr. Sanju for the A.Y. 2025-26 if he exercises the option to shift out of default tax regime u/s 115BAC(1A). Also state the losses eligible to carry-forward.

(b) State persons who are required to apply for the allotment of PAN under section 139A(1) of the Income-tax Act, 1961. Mention the time limit for making such application also.

OR (b) Specify all the documents in which quoting of Aadhaar Number is mandatory u/s 139AA of the Income-tax Act, 1961. Also explain to whom provisions of section 139AA does not apply.