The CBDT has issued a press release dated 19th June 2017 in which it has explained the implications of the Supreme Court’s verdict in Binoy Visam vs. UOI dealing with the constitutional validity of section 139AA of the Income-tax Act which makes the linkage of Aadhaar Card with the PAN mandatory. The CBDT has inter alia taken the view that from July 1, 2017 onwards, every person eligible to obtain Aadhaar must quote their Aadhaar number or their Aadhaar Enrolment ID number for filing of Income Tax Returns as well as for applications for PAN.
10. Finally the effect of the judgement is as following
(i) From July 1, 2017 onwards every person eligible to obtain Aadhaar must quote their
Aadhaar number or their Aadhaar Enrolment ID number for filing of income tax returns as
well as for applications for PAN;
(ii) Everyone who has been allotted permanent account number as on the 1st day of July,
2017, and who has aadhaar number or is eligible to obtain Aadhaar number, shall
intimate his Aadhaar number to income tax authorities for the purpose of linking PAN
with Aadhaar;
(iii) However, for non-compliance of the above point No.(ii), only a partial relief by the Court
has been given to those who do not have Aadhaar and who do not wish to obtain
Aadhaar for the time being, that their PAN will not be cancelled so that other
consequences under the Income Tax Act for failing to quote PAN may not arise
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