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Deadline to link Aadhaar and PAN extended

LiveMint logoLiveMint 05-09-2017 Ashwini Kumar Sharma

It is mandatory to link Aadhaar with Permanent Account Number (PAN), and in an order dated 31 August, the Central Board of Direct Taxes (CBDT) again extended the last date to do this from 31 August to 31 December. An amendment introduced in the Finance Bill 2017, under section 139AA, mandates quoting of Aadhaar while filing taxes. This section requires all taxpayers who have Aadhaar or Aadhaar enrolment number, to link it with their PAN, for filing the tax return from 1 July 2017. However, the last date for linking it was extended to 31 August by the CBDT on 31 July, which has now been extended to 31 December. Read more about linking Aadhaar and PAN here.

According to the Unique Identification Authority of India (UIDAI), as on 4 September, about 1.17 billion Aadhaar numbers had been generated. At the same time, as per reports, there are about 300 million PAN holders in India.

Also, by 4 September, there were about 63.2 million registered income tax assessees on the income tax e-filing website www.incometaxefiling.gov.in. An assessee needs to have a PAN to register on this website.

Out of these registered users, about 34.7 million have linked their PAN with Aadhaar. And, about 19.8 million have linked their PAN with Aadhaar, even though they have not registered with the e-filing website—which means they have not filed a tax return. 

After the amended income tax rules, the government has made it compulsory to quote the 12-digit Aadhaar number or the enrolment ID while applying for a new PAN, opening a bank account or conducting a financial transaction beyond a  threshold.

However, the rule regarding mandatory quoting of Aadhaar only applies to those who are eligible to get it under the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act 2016. As per the Act, only a resident individual is entitled to obtain it. Residents, as per the Act, are individuals who have resided in India for a period or periods amounting to 182 days or more in the 12 months immediately before the date of application for Aadhaar enrolment.

Accordingly, the requirement to quote Aadhaar, as per section 139AA of the income-tax Act, shall not apply to individuals who are not residents. Apart from non-residents, individual assessees residing in the states of Assam, Jammu and Kashmir and Meghalaya are also exempt from quoting Aadhaar. Besides that, very senior citizens (individuals who were 80 years or older at any time during the previous year) are also not required to mandatorily mention the Aadhaar number in their tax returns.

To link your Aadhaar with PAN, just go to www.incometaxindiaefiling.gov.in and click the tab “Link Aadhaar” on the left side of the window. Next, fill in your PAN and Aadhaar numbers, enter your name exactly as mentioned in Aadhaar and submit. Make sure that the date of birth and gender in PAN and Aadhaar are the same. After you do this, a one-time password (OTP) will be sent to your Aadhaar-registered mobile number for confirmation. There is no need to log in or be registered on the e-filing website to be able to link PAN and Aadhaar.

After UIDAI verifies these details, your PAN and Aadhaar will be linked.

If you are already registered on the e-filing website, you can link your Aadhaar after logging into the e-filing website. Just click the Aadhaar-linking option under “Profile Settings” tab. The details as per PAN will be pre-populated in the web form and you will only need to enter your Aadhaar number and name—exactly as they are mentioned in your Aadhaar records. If your Aadhaar name is different from your name in PAN, then the linkage will fail and you will be prompted to change the name in either the Aadhaar or the PAN database.

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