Provisions regarding quoting of Adhaar in PAN & Income Tax returns

pradeep goyal , Last updated: 16 May 2017  
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Provisions of section 139AA of the Income Tax Act, 1961 "Quoting of Aadhaar number" read with attached notification no. 37/2017 dated May 11, 2017. 

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.]

NOTIFICATION NO. 37/2017 

Central Government notifies the provisions shall not apply to an individual who does not possess the Aadhaar number or the Enrolment ID S.O. 1513 (E).-

In exercise of the powers conferred by sub-section (3) of section 139AA of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that the provisions of section 139AA shall not apply to:-

an individual who does not possess the Aadhaar number or the Enrolment ID and is:-

(i) residing in the States of Assam, Jammu and Kashmir and Meghalaya;
(ii) a non-resident as per the Income-tax Act, 1961;
(iii) of the age of eighty years or more at any time during the previous year;
(iv) not a citizen of India.

2. This notification shall come into force with effect from the 1st day of July, 2017.

[F. No. 370133/6/2017-TPL]


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Published by

pradeep goyal
(Senior Partner)
Category Income Tax   Report

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Comments

05 October 2017 pradeep goyal

ramkrishna Sakhardande sir, This is something serious and need to be discuss with UIDAI. Let me check what I can do in this. will revert back Thanks


05 October 2017 pradeep goyal

Dear @hardik it is advisable to link as its a new procedure. Thanks


05 October 2017 pradeep goyal

Dear @hardik it is advisable to link as its a new procedure. Thanks


04 October 2017 ramkrishna Sakhardande

Sir....aadhaar is based on biometrics .almost all bank custmars have linked their aadhaar no. with their bank account no . all information w.r.to income is being sent through respective banks with pan no . aadhaar no and bank account no . spelling mistakes /differences are bound to occur between all the three agencies and common man who is bank acc. holder . I repeat aadhaar is based on biometrics .and since last yr. living certificates for pensioners are being issued with biometrics . Even as age advances biometrics/ signature wont match .in no.of cases . my questions are ...is it really nessasary to put all people under grind to link aadhaar with pan .It could have been done very easily through banks by I.T.Dept. second querry ....when advancement of age occurs even biometric test too fail .probably only D.N.A . test .can solve this .In whole exercise voters I. D. did not surface whats the remedy for senior pensioners who would be deprived of pension because of physical disabilities non matching of biometrics and not linking of their aadhaar with pan .because of above mentioed disabilities . ramkrishna sakhardande .


04 October 2017 Hardik Zariya

will you please clear that the person who furnished the aaddhar@time of applying for PAN. is also required to link aaddhar with IT department??


24 June 2017 hitesh motiani

sir, if name in aadhar and PAN card is different in terms of spelling mistake, can it be linked??


16 June 2017 francis xavier

those who don't have taxable income and don't file returns also should link Aadhaar with pan before a date to be notified by the government and however failure to do so will not make the pan card invalid till such due date is notified by the government.


29 May 2017 pradeep goyal

Dear Bharat For HUF no need to link aadhar. It is only for Individuals. you link your adhar with your individual PAN only. HUF is a separate entity not a individual. Thanks


29 May 2017 Bharat Agrawal

I have HUF PAN should I link karta's ADHAR to PA


25 May 2017 minakshi sharma

thanks


22 May 2017 pradeep goyal

Yes it is mandatory as on today until government come out with some new provisions after today.


22 May 2017 Kk Nair

Is quoting of Adhar in PAN applicable to personal who are not liable to pay tax?


17 May 2017 pradeep goyal

yes exactly. read section 139AA of the income tax act 1961.


16 May 2017 Raja Reddy

So from 1st July in order to apply PAN n to file return of income.. Is adhar number is mandatory!!! Thats all u wanted to convey.. Am I right sir??


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