The Central boards of Direct Taxes vide its Press Release dated 05.04.2017 have made it mandatory to quote your Aadhaar card for PAN Applications & Filing Return of Income.
Section 139AA of the Income-tax Act, 1961 as introduced by the Finance Act, 2017 provides for mandatory quoting of Aadhaar / Enrolment ID of Aadhaar application form, for filing of return of income and for making an application for allotment of Permanent Account Number with effect from 1st July, 2017.
It is clarified that such mandatory quoting of Aadhaar or Enrolment ID shall apply only to a person who is eligible to obtain Aadhaar number. As per the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016, only a resident individual is entitled to obtain Aadhaar. Resident as per the said Act means an individual who has resided in India for a period or periods amounting in all to one hundred and eighty-two days or more in the twelve months immediately preceding the date of application for enrolment.
Accordingly, the requirement to quote Aadhaar as per section 139AA of the Income-tax Act shall not apply to an individual who is not a resident as per the Aadhaar Act, 2016.
Why link Aadhaar and PAN?
- The government can keep a tab on the taxable transactions of a particular individual or entity, whose identity and address will be verified by his Aadhaar Card.
- By linking the two, entities will no longer have to submit their Income Tax acknowledgement to the I-T department.
How to Link Aadhaar and PAN?
- The first step towards linking Aadhaar with PAN to register on Income tax e-filing portal.
- On logging in to the site, a pop up window will appear prompting you to link your PAN card with Aadhaar card.
- You can input your Aadhaar number enter ‘captcha’ code and click on ‘link now’.
- In case you have decided to link Aadhaar with PAN later click on ‘later’ button.
- On logging, if no pop up window appear, go to Profile setting and click on ‘link Aadhaar’.
- Enter your Aadhaar number enter captcha code and click on ‘link Aadhaar’.
- The system will match your name, date of birth and gender with PAN card and Aadhaar database, if detail matches, you will get the message “Aadhaar – PAN linking is completed successfully.”
Your name in Aadhaar and PAN doesn’t match ? Don’t worry !!
In case you are unable to link PAN with Aadhaar because of discrepancy in name, log in to the Aadhaar website (http://www.uidai.gov.in), request for a name change and upload a scanned copy of PAN card as supported proof. In this case, your registered mobile number has to be functional .
The tax department is also planning to introduce an option on the e-filing portal through which taxpayers can choose to link the Aadhaar without changing the name by opting for a One-Time Password (OTP), provided that the year of birth of the person matches in both documents.
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