In a good news for the income tax payers, the IT-department has confirmed that July 1 is not the last date to link Aadhaar card with PAN card. However, so far the department has managed to link over 2.16 crore Aadhaar numbers with its PAN database, reported PTI. While Aadhaar is issued by the Unique Identification Authority of India (UIDAI) to a resident of India, PAN is a ten-digit alphanumeric number alloted in the by the I-T Department to a person, firm or entity.
The revenue department has said that “every person who has been allotted PAN as on July 1, 2017, and who in accordance with the provisions of sub-section (2) of section 139AA is required to intimate his Aadhaar number, shall intimate his Aadhaar number to the principal director general of income tax (systems) or DGIT (systems).” Besides, it has entrusted principal DGIT (systems) or DGIT (systems) with specifying the formats and standards along with procedure for verification of documents filed with PAN application or intimation of Aadhaar number.
The rules were supposed to come into force from July 1, 2017, it said while amending Rule 114 of the I-T Act, which deals in application for allotment of PAN.
It may be noted that the Supreme Court on Tuesday had refused to pass any interim order against the Centre’s June 22 notification, making Aadhaar mandatory for availing benefits of various social welfare schemes. Referring to its June 9 order that upheld the validity of the income tax Act provision, making Aadhaar mandatory to apply for PAN cards and file tax returns, a vacation bench of Justices AM Khanwilkar and Navin Sinha observed that no interim order could be passed at this stage on the “mere apprehension” of petitioners that the government might deprive people of availing benefits of various social welfare schemes due to lack of Aadhaar.
On its part, the Centre assured the court that no citizen will be deprived of benefits under its various social welfare schemes due to lack of Aadhaar card/number till September 30. Additional solicitor general Tushar Mehta said the government has extended the deadline for enrolment of the unique identity card from June 30 to September 30 for availing benefits under various social welfare schemes, including mid-day meals, subsidies for LPG etc.
Thus, the implications of these new rules are as under:
1. The government has made it mandatory to link the existing Aadhaar numbers with the PAN cards of taxpayers with effect from July 1;
2. From July 1, 2017 onwards, every person eligible to obtain Aadhaar must quote his/her Aadhaar number or Aadhaar Enrolment ID number for filing of I-T returns as well as for PAN applications;
3. Every person who has been allotted PAN as on July 1, 2017, and who in accordance with the provisions of sub-section (2) of section 139AA is required to intimate his Aadhaar number, shall intimate his Aadhaar number to the income tax authorities for the purpose of linking PAN with Aadhaar;
4. However, for non-compliance of the point No 3, only a partial relief by the SC has been given to those, who do not have Aadhaar and who do not wish to obtain Aadhaar for the time being, that their PAN will not be cancelled so that other consequences under the I-T Act for failing to quote PAN may not arise. This partial stay has been given till a Constitution bench addresses the issue of right to privacy.
5. The government has meanwhile extended the deadline for enrolment of the unique identity card from June 30 to September 30 for availing benefits under various social welfare schemes, including mid-day meals, subsidies for LPG etc.