CBDT Notification for PAN and Aadhaar linking

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CBDT issues Notification for allowing linking PAN with Aadhaar  till 30th September 2019

CBDT issued Notification No. 31/2019 dated 31.03.2019 under section 139AA of the Income Tax Act, 1961 and extended the date for linking PAN with Aadhaar till 30th September 2019.

Prior to this, the last date for linking PAN with Aadhaar was fixed as 31.03.2019. However, on the even date, the notification was issued and the deadline is extended till 30.09.2019.

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Simultaneously, CBDT also issued Circular No. 6/2019 and it is made clear that quoting of Aadhar while filing Income Tax Returns (ITR) is mandatory.

Therefore, it is concluded that the returns for Assessment year 2019-20 cannot be filed without linking of PAN and Aadhaar number and also one has to quote his Aadhaar Number in the ITR. 

Read Notification No. 31/2019 dated 31.03.2019 here.



TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)



Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes



NOTIFICATION No. 31/2019



New Delhi, the 31stof March, 2019

In exercise of the powers conferred under sub-section (2) of section 139AA of 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 Aadhaar 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 any State who/which are/is specifically excluded under sub-section (3) of section 139AA of the Act.

3.  However, notwithstandingthe 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. 01st 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.

(F. No. 225/75/2019-ITA.II)

Notification No. 31 /2019



Update:

Once again the CBDT has extended the date for linking of PAN and Aadhaar number from 30.09.2019 to 31.12.2019 by Notification No. 75/2019 dated 28.09.2019.


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