Section 139AA of the Income-Tax Act, 1961, as inserted by the Finance Act, 2017, provides for mandatory quoting of Aadhaar / Enrolment ID of Aadhaar application form for filing of return of income and for making an application for allotment of Permanent Account Number with effect from 1st July, 2017.
Section 139AA (3) of the Act empowers the Central Government to notify the person(s) or State(s) to which the requirement of quoting of Aadhaar / Enrolment ID shall not apply. Accordingly, the Central Government vide notification dated 11th May, 2017 has notified that the requirement of quoting of Aadhaar / Enrolment ID shall not apply to the following individuals if they do not possess the Aadhaar / Enrolment ID:
i. An individual who is residing in the state of Assam, Jammu and Kashmir and Meghalaya.
ii. An individual who is a non-resident as per the Income-Tax Act, 1961.
iii. An individual of the age of eighty years or more at any time during the previous year.
iv. An individual who is not a citizen of India.
The notification has been uploaded on the departmental website www.incometaxindia.gov.in.
Yesterday, the Income Tax department had launched a new e-facility to link a person’s Aadhaar with the Permanent Account Number (PAN), a mandatory procedure for filing IT returns now. The department’s e-filing website– https://incometaxindiaefiling.gov.in/– has created a new link on its homepage making it “easy” to link the two unique identities of an individual.
The link requires a person to punch in his PAN number, Aadhaar number and the exact name as given in the Aadhaar card.