Direct tax


(Querist)
24 June 2019
Hi Expert,

Please reply along with applicable Section Number.

Query: Whether an Individual who is a resident of Meghalaya,North Eastern part of India,who is eligible to obtain Aadhar Number but has not obtained it. Whether he need to obtain and quote an Aadhar Number while filing his return for AY 20-21

Thanks,
Vishal



CA R SEETHARAMAN (Expert)


Click to Talk 24 June 2019
Yes, The Supreme Court has said that linkage of PAN with Aadhaar is mandatory for filing of Income Tax returns (ITR).

vishal (Querist)
24 June 2019
But,i think Meghalaya falls under exception to Sec 139 AA.

Please let me know .

CA R SEETHARAMAN (Expert)


Click to Talk 24 June 2019
Yes agreed with you not applicable to Meghalaya.

vishal (Querist)
24 June 2019
Sir,thank you for your assistance.


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