Quoting and linking of Aadhar with PAN mandatory
Finance Act, 2017 has inserted section 139AA as per which w.e.f. 01.07.2017 every resident individual has to get theirs Aadhar no. linked with their PAN. AAdhar no. has also been made mandatory for applying PAN.
If an individual has no Aadhar, he has to first apply for his or her Aadhar no. and has to quote the 28 digits Enrolment ID of Aadhar application form issued to him at the time of enrolment in the PAN application form or return of income.
If individual fails to intimate or link his Aadhar with his PAN, the PAN allotted to him shall be treated as invalid and other legal action as per the I.T. Act, 1961 will be taken against him.
Section 139AA is as under:
‘139AA. (1) Every person who is eligible to obtain Aadhaar number shall, on or after the 1st day of July, 2017, quote Aadhaar number—
(i) in the application form for allotment of permanent account number;
(ii) in the return of income:
Provided that where the person does not possess the Aadhaar number, the Enrolment ID of Aadhaar application form issued to him at the time of enrolment shall be quoted in the application for permanent account number or, as the case may be, in
the return of income furnished by him.
(2) Every person who has been allotted permanent account number as on the 1st day of July, 2017, and who is eligible to obtain Aadhaar number, shall intimate his Aadhaar number to such authority 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:
Provided that in case of failure to intimate the Aadhaar number, the permanent account number allotted to the person shall be deemed to be invalid and the other provisions of this Act shall apply, as if the person had not applied for allotment of permanent account number.
(3) The provisions of this section shall not apply to such person or class or classes of persons or any State or part of any State, as may be notified by the Central Government in this behalf, in the Official Gazette.
Explanation.—For the purposes of this section, the expressions—
(i) “Aadhaar number”, “Enrolment” and “resident” shall have the same meanings respectively assigned to them in clauses (a), (m) and (v) of section 2 of the Aadhaar (Targeted Delivery of Financial and other Subsidies, Benefits and Services) Act, 2016;
(ii) “Enrolment ID” means a 28 digit Enrolment Identification Numberissued to a resident at the time of enrolment.’