Quoting of Aadhaar number to Income Tax Department

By | March 1, 2018
(Last Updated On: March 1, 2018)

CBDT CIRCULAR NO.2/2018 [F.NO.370142/15/2017-TPL]DATED 15-2-2018

58. Quoting of Aadhaar number.

58.1 Many instances have come to notice where multiple PANs have been allotted to one person or one PAN has been allotted to multiple persons. In order to have a robust way of de-duplication of PAN database, a new section 139AA has been inserted to the Income-tax Act to provide that every person who is eligible to obtain Aadhaar number shall, on or after the 1st day of July, 2017, quote such number –

(i)in the application form for allotment of permanent account number (PAN);
(ii)in the return of income furnished.

58.2 It is further provided that where such person does not have the Aadhaar number, the Enrolment ID of Aadhaar application form shall be quoted.

58.3 It is also provided that every person having PAN as on the 1st day of July 2017 and who is eligible to obtain Aadhaar number, shall, on or before a date to be notified by the Central Government in the Official Gazette, intimate his Aadhaar number to the prescribed authority in such form and manner as may be prescribed; and in case of failure to intimate the Aadhaar number by the said date, the PAN allotted to such person shall be deemed to be invalid and the provisions of the Income-tax Act shall apply as if the person has not applied for allotment of PAN.

58.5 It has also been provided that Central Government may notify the person or class of persons to whom the said provisions of the said section shall not apply.

58.6 Applicability: This amendment takes effect from 1st April, 2017.

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