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Link Aadhar Number with PAN Card or pay Penalty.


With the Finance Act 2017, section 139AA has been introduced in the Income Tax Act 1961, which deals with quoting of Aadhar Number or Enrolment ID of the Aadhar Application while obtaining the PAN (Permanent Account Number) or while submitting the Return of Income through ITR Forms.

On, April 5th of 2017, the Commissioner of Income Tax issued a press release regarding "Mandatory Quoting of Aadhaar For PAN Applications & Filing Return of Income".

In the press release Section 139AA of the Income-tax Act, 1961 has been highlighted. the summary of the Section expresses the following meaning.

Person who is eligible to obtain the Aadhar Number shall quote his/her Aadhar Number or Enrolment ID of the Aadhar Application on or after 01-07-2017 in the following forms.

  1. While applying for a New PAN Card or in the application of Changes of PAN Card.
  2. In the Return of Income (ITR Forms) or 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.

Failure to enclose the Aadhar with PAN

If the Eligible Person of Aadhar Number has not intimated his Aadhar Number or Enrolment ID to the Income Tax Department, the PAN Number of the individual deemed to be invalid, And such person will be considered as Person without PAN and liable for a penalty of Rs. 10,000/- u/s 272B of the Income Tax Act, 1961.

Expressions used section 139AA

We found some expression like Eligible Person, and Enrolment IDs of which the details are explained below.

Person eligible for Aadhar Number

Person, eligible for Aadhar Number as per this section means Only a Resident Individual, as per the Aadhaar Act, 2016 (Targeted Delivery of Financial and Other Subsidies, Benefits and Services)

And Resident as per Aadhar Act, 2016 means an individual who has resided in India for a period of all 182 days or more in the twelve months immediately preceding the date of application for Aadhar Enrolment.

Enrolment ID

Enrolment ID means a 28 digit Enrolment Identification Number issued to a resident at the time of Aadhar enrolment.

Finally, the section 139AA of the Income Tax Act, 1961 is not applicable to a non-resident as per the Aadhar Act, 2016 and if the person failed to intimate his Aadhar or Enrolment ID to the Income Tax Authorities the same PAN will be invalid and shall be liable for a penalty as per section 272B.

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