Union Budget 2019 India: Union Minister of Finance Nirmala Sitharaman in her Budget 2019 speech has proposed relief for the tax filers. She has proposed to make PAN and Aadhaar interchangeable, allowing those who do not have PAN to file income tax returns.
Filing of ITR is currently not possible without PAN. However, if the proposals go through, one can use the Aadhaar to file the ITR. The move will allow income tax filers to substitute PAN with Aadhaar or vice versa in the filing of the ITR.
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It is mandatory to file ITR if the gross total income of an assessee, be it an individual, Hindu Undivided Family, an association of person (AOP) or a Body of individual (BOI), exceeds the maximum amount not chargeable to tax.