Mandatory Quoting of Aadhaar 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.
As per press release of Income Tax Department on 5th April 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.
Government of India made it mandatory to link the Permanent Account Number Card or PAN Card of an individual with that of the Aadhaar Card keeping in mind that many individuals have managed to have more than one PAN Card to hide their income.
Once the Aadhaar Card is linked to the PAN Card, this cheating will be difficult, as there can be only one Aadhaar Card. The linking of the PAN Card and the Aadhaar Card is to be done before filing your Income Tax Returns in July 2017. The last date or deadline for linking of the PAN Card with the Aadhaar Card is July 1, 2017.
If you still do not have an Aadhaar Card and are an Income Tax payer, please apply for an Aadhaar Card that is issued by the Unique Identification Authority of India (UIDAI). It works just like the Social Security Number in the US, and is a unique identification for each individual that helps in protection against financial irregularities as well as any unlawful activities carried out in someone else’s name.
The process of that is explained on the UIDAI website uidai.gov.in. After you get you 12-digit Aadhaar Card number, you have to ensure that your 10-digit PAN Card number is linked to it, without which you will not be able to file Income Tax Returns. The idea behind linking theaa PAN Card to the Aadhaar Card is easy processing of the IT Returns for the department. You can easily link the Aadhaar Card to the PAN Card on the Income Tax Department website.
Here are the steps to link the PAN Card to the Aadhaar Card on the Income Tax department website for e-filing:
Step 1: Register on the Income Tax e-Filing portal www.incometaxindiaefiling.gov.in.
Step 2: Login to the e-Filing portal of the Income Tax Department with your login ID, password and date of birth.
Step 3: A pop-up will appear that will ask you to link your PAN Card with your Aadhaar card.
Step 4: Your details will automatically appear from your profile on the e-Filing portal. Verify your personal details as mentioned on your Aadhaar Card and PAN Card.
Step 5: Enter your Aadhaar Card number and click on the ‘Link now’ on the e-Filing portal. You will receive a confirmation that your Aadhaar Card has been successfully linked to your PAN Card.
Apart from the PAN Card, linking an Aadhaar Card is also compulsory while applying for a driving licence in India. You also need to link your bank accounts and your mobile phone number to your Aadhaar Card number. Within a few months, the Aadhaar Card may also be made mandatory at all airports for domestic flyers who may be given an Aadhaar-based biometric access. Make sure you link your PAN Card and Aadhaar Card before July 1, 2017.