Income Tax notification: Aadhaar-PAN linking must from July 1


Amending income tax rules and notifying the same, the government has made quoting of the 12-digit biometric Aadhaar or the enrolment ID a must at the time of application of permanent account number (PAN). If a person does not link PAN and Aadhaar as mandated by Section 139AA of the Income Tax Act, his PAN could become invalid.

"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 objective of linking PAN with Aadhaar", Central Board of Direct Taxes had said.

Meanwhile, PAN card has ten digits alphanumeric number allotted bu I-T department to individuals and entities.

The link requires a person to punch in his PAN number, Aadhaar number and the "exact name as given in the Aadhaar card"."After verification from the UIDAI (Unique Identification Authority of India), the linking will be confirmed".

The Government has made it mandatory to link existing Aadhaar numbers with the Permanent Account Number (PAN) of tax payers, effective from July 1.

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A bench comprising Justices A K Sikri and Ashok Bhushan, which upheld the legislative competence of the Parliament in enacting the law to this effect, said there was no conflict between the impugned provision of the Income Tax Act and the Aadhaar Act.

If Aadhaar number is not allotted, then the enrolment ID of Aadhaar application form needs to be given, the notification said. These rules come into force from July 1st, 2017. The decision is for those who have PAN and Aadhaar both.

The Supreme Court had observed that it was yet to be "tested" whether Aadhaar violated protection of life and personal liberty granted under Article 21 of the Constitution, which was pending hearing for an authoritative pronouncement by a five-judge Constitution Bench. "Individuals who are not required to file an income tax return but who have a PAN and are eligible to obtain Aadhaar (whether they have one or not) as on July 1, 2017 should wait for further notification which will specify the date and manner in which the two identification numbers shall be linked", added Iyer.

The government had recently made Aadhaar cards necessary for opening bank accounts.