On 14.02.2019, CBDT released a press release which reiterates the mandatory linking of Aadhaar-PAN which has to be completed till 31.3.2019 by the PAN holders requiring filing of Income Tax Return.
The constitutional validity of Aadhaar has been upheld by the Hon'ble Supreme Court of India in the case of Justice K.S. Puttaswamy (Retd.) v. UOI in September 2018.
Consequently, in terms of Section 139AA of Income Tax Act., 1961 and order dated 30.6.2018 of the Central Board of Direct Taxes, Aadhaar-PAN linking is mandatory now which has to be completed till 31.3.2019 by the PAN holders requiring filing of Income Tax Return. S. 139AA of the Income Tax Act is as follows:
139AA. (1) Every person who is eligible to obtain Aadhaar number shall, on or after the 1st day of July, 2017, quote Aadhaar number—
i. in the application form for allotment of permanent account number;
ii. in the return of income:
Provided that where the person does not possess the Aadhaar Number, the Enrolment ID of Aadhaar application form issued to him at the time of enrolment shall be quoted in the application for permanent account number or, as the case may be, in the return of income furnished by him.
(2) Every person who has been allotted permanent account number as on the 1st day of July, 2017, and who is eligible to obtain Aadhaar number, shall intimate his Aadhaar number to such authority in such form and manner as may be prescribed, on or before a date to be notified by the Central Government in the Official Gazette:
Provided that in case of failure to intimate the Aadhaar number, the permanent account number allotted to the person shall be deemed to be invalid and the other provisions of this Act shall apply, as if the person had not applied for allotment of permanent account number.
(3) The provisions of this section shall not apply to such person or class or classes of persons or any State or part of any State, as may be notified by the Central Government in this behalf, in the Official Gazette.
Explanation.—For the purposes of this section, the expressions—
(i) "Aadhaar number", "Enrolment" and "resident" shall have the same meanings respectively assigned to them in clauses (a), (m) and (v) of section 2 of the Aadhaar (Targeted Delivery of Financial and other Subsidies, Benefits and Services) Act, 2016 (18 of 2016);
(ii) "Enrolment ID" means a 28 digit Enrolment Identification Number issued to a resident at the time of enrolment.
Procedure for Aadhaar PAN linking has been published vide Notification no. 7 dated 29.6.2017 by Pr. Director General of Income Tax (Systems). Advertisements were also published in leading newspapers for information of PAN holders.
Procedure is as follows:
For existing PAN holders:
By SMS, Online by visiting & filing required information through applicable link provided on website of PAN service provider or UTIITSL or Income tax department website and through designated PAN service Centre.
For Quoting Aadhaar in new PAN application process:
Fill Column No. 12 of Form 49A which provides for the “In case of a person, who is required to quote Aadhar number or the Enrollment ID of Aadhaar application as per S. 139AA.
For Quoting Aadhaar in form titled “Request for PAN Card or/ And Changes Or Correction in PAN Data”:
Fill Column No. 10 of the form titled “Request for PAN Card or/ And Changes Or Correction in PAN Data”.
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