Wednesday, 3 April 2019

Aadhaar PAN linking: Last date extended up to 30th September 2019 - Mandatory to quote Aadhaar number while filing Income Tax Return

Aadhaar PAN linking: Last date extended up to 30th September 2019 - Mandatory to quote Aadhaar number while filing Income Tax Return

TO BE PUBLISH ED IN THE GAZETTE OF INDIA,EXTRAORDINARY,PART II, SECTION 3, SUB·SECTION (1)

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

NOTIFICATION No 31/2019

New Delhi, the 31st of March, 2019
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In exercise of the powers conferred under sub-section (2) of section 139AA or the Income-tax Act, 1961 (Act), the Central Government, hereby notifies that every person who has been allotted permanent account number as on the 1st day of July, 2017, and who is eligible to obtain Aadhar number, shall intimate his Aadhaar number to the Principal Director General of Income-tax (Systems) or Principal Director of Income tax (Systems) in the form and manner specified in Notification no.7 dated 29th of June, 2017 issued by the Principal Director General of Income Tax (Systems) by 30th of September 2019,

2. This notification shall not be applicable to those persons or such class of persons or any State or part of State who/which are/is specifically excluded under sub-section (3) of section 139M of the Act.

3. However notwithstanding the last date of linking of Aadhaar number with PAN being extended to 30.09.2019 in para 1 above, it is also made clear in Circular No. 6 of 2019 that w.e.f 1st of April, 2019, it is mandatory to quote Aadhaar number while filing the return of income as required under Section 139AA(1)(ii) unless specifically exempted as per any notification issued under sub-section (3) of section 139AA of the Act. It is also made clear that the returns being filed either electronically or manually cannot be filed without quoting the Aadhaar number.

sd/-
(Rajarajeswari R.)
Under Secretary (ITA.II), CBDT
(F.No.225/75/2019-ITA.II)
Notification No. 31 /2019

To
The Manager,
Government of India Press,
Mayapuri, New Delhi

aadhaar-linking-with-pan


Click to view/download the signed PDF
[https://www.incometaxindia.gov.in/communications/notification/notification_31_2019.pdf]

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