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Mandatory to link your Aadhaar with PAN: Deadline is 31st March 2023
In case your PAN is not linked with Aadhaar, the PAN will become inoperative from 1st April 2023 .Please click on the link below to check status .
You can check the same at the following link
https://eportal.incometax.gov.in/iec/foservices/#/pre-login/bl-link-aadhaar
Quoting of Aadhaar number.
139AA. (1) Every person who is eligible to obtain Aadhaar number shall, on or after the 1st day of July, 2017, quote Aadhaar number—
- in the application form for allotment of permanent account number;
- in the return of income:
Provided that where the person does not possess the Aadhaar Number, the Enrolment ID of Aadhaar application form issued to him at the time of enrolment shall be quoted in the application for permanent account number or, as the case may be, in the return of income furnished by him.
- 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 such authority in such form and manner as may be prescribed, on or before a date to be notified44by the Central Government in the Official Gazette:
Provided that in case of failure to intimate the Aadhaar number, the permanent account number allotted to the person shall be made inoperative after the date so notified in such manner as may be prescribed45-46.
- The provisions of this section shall not apply to such person or class or classes of persons or any State or part of any State, as may be notified by the Central Government in this behalf, in the Official
Explanation.—For the purposes of this section, the expressions—
- “Aadhaar number”, “Enrolment” and “resident” shall have the same meanings respectively assigned to them in clauses (a), (m) and (v) of section 2 of the Aadhaar (Targeted Delivery of Financial and other Subsidies, Benefits and Services) Act, 2016 (18 of 2016);
- “Enrolment ID” means a 28 digit Enrolment Identification Number issued to a resident at the time of
22[Fee for default relating to intimation of Aadhaar number.
234H. Without prejudice to the provisions of this Act, where a person is required to intimate his Aadhaar number under sub-section (2) of section 139AA and such person fails to do so on or before such date, as may be prescribed, he shall be liable to pay such fee, as may be prescribed, not exceeding one thousand rupees, at the time of making intimation under sub-section (2) of section 139AA after the said date.]
1[Manner of making permanent account number inoperative.
114AAA. (1) Where a person, who has been allotted the permanent account number as on the 1st day of July, 2017 and is required to intimate his Aadhaar number under sub-section (2) of section 139AA, has failed to intimate the same on or before the 31st day of March, 2[2022], the permanent account number of such person shall become inoperative immediately after the said date for the purposes of furnishing, intimating or quoting under the Act.
- Where a person, whose permanent account number has become inoperative under sub-rule (1), is required to furnish, intimate or quote his permanent account number under the Act, it shall be deemed that he has not furnished, intimated or quoted the permanent account number, as the case may be, in accordance with the provisions of the Act, and he shall be liable for all the consequences under the Act for not furnishing, intimating or quoting the permanent account number:
3[Provided that the provisions of this sub-rule shall have effect from the date specified by the Board.]
- Where the person referred to in sub-rule (1) has intimated his Aadhaar number under sub-section (2) of section 139AA after the 31st day of March, 2[2022, after payment of fee in accordance with sub-rule (5A) of rule 114,] his permanent account number shall become operative from the date of intimation of Aadhaar number for the purposes of furnishing, intimating or quoting under the Act and provisions of sub-rule (2) shall not be applicable from such date of intimation.
- The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall specify the formats and standards along with the procedure for verifying the operational status of permanent account number under sub-rule (1) and sub-rule (2).]
[Application for allotment of a permanent account number.
- (1) An application under sub-section (1) [or sub-section (1A) or sub-section (2) or sub-section (3)] of section 139A for allotment of a permanent account number shall be made [***] in Form No. 49A [or 49AA, as the case may be]:
1[Provided that an applicant may apply for allotment of permanent account number through a common application form notified by the Central Government in the Official Gazette, and the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall specify the classes of persons, forms and formats along with procedure for safe and secure transmission of such forms and formats in relation to furnishing of permanent account number.]
1a[(1A) Any person, who has not been allotted a permanent account number but possesses the Aadhaar number and has furnished or intimated or quoted his Aadhaar number in lieu of the permanent account number in accordance with sub-section (5E) of section 139A, shall be deemed to have applied for allotment of permanent account number and he shall not be required to apply or submit any documents under this rule.
(1B) Any person, who has not been allotted a permanent account number but possesses the Aadhaar number may apply for allotment of the permanent account number under sub-section (1) or sub-section (1A) or sub-section (3) of section 139A to the authorities mentioned in sub-rule (2) by intimating his Aadhaar number and he shall not be required to apply or submit any documents under this rule.
(1C) The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall on receipt of information under sub-rule (1A) or sub-rule (1B), as the case may be, authenticate the Aadhaar number for that purpose.]
- An application referred to in sub-rule (1) shall be made,—
- in cases where the function of allotment of permanent account number under section 139A has been assigned by the [Chief Commissioner or Commissioner] to any particular [Assessing Officer], to that [Assessing Officer];
- in any other case, to the [Assessing Officer] having jurisdiction to assess the applicant.
- The application referred to in sub-rule (1) shall be made,—
- in a case where the total income of the person or the total income of any other person in respect of which he is assessable under the Act during any [financial year] exceeds the maximum amount which is not chargeable to income-tax and he has not been allotted any permanent account number, on or before the 31st day of May of the assessment year for which such income is assessable;
- in the case of a person not falling under clause (i), but carrying on any business [or profession], the total sales, turnover or gross receipts of which are or is likely to exceed [five lakh rupees] in any [financial year] and who has not been allotted any permanent account number, before the end of that [financial year];]
[(iii) in the case of a person who is required to furnish a return of income under sub-section (4A) of section 139 and who has not been allotted any permanent account number, before the end of the
[financial year];]
[(iv) in the case of a person who is entitled to receive any sum or income or amount, on which tax is deductible under Chapter XVII-B in any financial year, before the end of such financial year.]
2[(v) in the case of a person, being a resident, other than an individual, which enters into a financial transaction of an amount aggregating to two lakh fifty thousand rupees or more in a financial year and which has not been allotted any permanent account number, on or before the 31st day of May immediately following such financial year;
(vi) in the case of a person, who is the managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in clause (v) or any person competent to act on behalf of the person referred to in clause (v) and who has not been allotted any permanent account number, on or before the 31st day of May immediately following the financial year in which the person referred to in clause (v) enters into financial transaction specified therein;]
2a[(vii) in the case of a person who intends to enter into the transaction prescribed under clause (vii) of sub-section (1) of section 139A, at least seven days before the date on which he intends to enter into the said transaction.]
[(4) The application, referred to in sub-rule (1) [[other than that referred to in the proviso to sub-rule (1)]] in respect of an applicant mentioned in column (2) of the Table below, shall be filled in the Form mentioned in column (3) of the said table, and shall be accompanied by the documents mentioned in column (4) thereof, as proof of identity, address and date of birth of such applicant:
TABLE
| Sl.No. | Applicant | Form | Documents as proof of identity, address and date of birth |
| (1) | (2) | (3) | (4) |
| 1. | Individual who is a citizen of India | 49A( | A) Proof of identity—
(i) Copy of,— (a) elector’s photo identity card ; or (b) ration card having photograph of the applicant; or (c) passport; or (d) driving licence; or (e) arm’s license; or (f) AADHAR Card issued by the Unique Identification Authority of India; or (g) photo identity card issued by the Central Government or a State Government or a Public Sector Undertaking; or (h) Pensioner Card having photograph of the applicant; or (i) Central Government Health Scheme Card or Ex- servicemen Contributory Heath Scheme photo card; or (ii) certificate of identity in original signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be; or (iii) bank certificate in original on letter head from the branch (along with name and stamp of the issuing officer) |
| containing duly attested photograph and bank account number of the applicant.
Note: In case of a person being a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of identity. (B) Proof of address— (i) copy of the following documents of not more than three months old— (a) electricity bill; or (b) landline telephone or broadband connection bill; or (c) water bill; or (d) consumer gas connection card or book or piped gas bill; or (e) bank account statement or as per Note 1; or (f) depository account statement ; or (g) credit card statement; or (ii) copy of,─ (a) post office pass book having address of the applicant; or (b) passport; or (c) passport of the spouse; or (d) elector’s photo identity card; or (e) latest property tax assessment order; or (f) driving licence; or (g) domicile certificate issued by the Government; or (h) AADHAR Card issued by the Unique Identification Authority of India; or (i) allotment letter of accommodation issued by the Central Government or State Government of not more than three years old; or (j) property registration document; or (iii) certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be; or (iv) employer certificate in original. Note 1: In case of an Indian citizen residing outside India, copy of Bank Account Statement in country of residence or copy of Non-resident External bank account statements shall be the proof of address. Note 2: In case of a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of address. |
| [(C) Proof of date of birth—
copy of the following documents if they bear the name, date, month and year of birth of the applicant, namely:— (a) birth certificate issued by the municipal authority or any office authorised to issue birth and death certificate by the Registrar of Birth and Deaths or the Indian Consulate as defined in clause (d) of sub-section (1) of section 2 of the Citizenship Act, 1955 (57 of 1955); or (b) pension payment order; or (c) marriage certificate issued by the Registrar of Marriages; or (d) matriculation certificate or mark sheet of recognised board; or (e) passport; or (f) driving licence; or (g) domicile certificate issued by the Government; or (h) aadhar card issued by the Unique Identification Authority of India; or (i) elector’s photo identity card; or (j) photo identity card issued by the Central Government or State Government or Central Public Sector Undertaking or State Public Sector Undertaking; or (k) Central Government Health Service Scheme photo card or Ex-servicemen Contributory Health Scheme photo card; or (l) affidavit sworn before a magistrate stating the date of birth.] |
|||
| 2. | Hindu undivided family | 49A | (a) An affidavit by the karta of the Hindu Undivided Family stating the name, father’s name and address of all the coparceners on the date of application; and
(b) copy of any document applicable in the case of an individual specified in serial number 1, in respect of karta of the Hindu undivided family, as proof of identity, address and date of birth. |
| 3. | Company registered in India | 49A[(a | ) Copy of Certificate of Registration issued by the Registrar of Companies;
or (b) corporate identity number allotted by the Registrar under section 7 of the Companies Act, 2013 (18 of 2013).] |
| 4. | Firm (including Limited Liability Partnership) formed or registered in India | 49A | (a) Copy of Certificate of Registration issued by the Registrar of Firms/Limited Liability Partnerships; or
(b) copy of Partnership Deed. |
| 5. | Association of persons (Trusts) formed or registered in India | 49A | (a) Copy of trust deed; or
(b) copy of Certificate of Registration Number issued by Charity Commissioner. |
| 6. | Association of persons (other than Trusts) or body of individuals or local authority or artificial juridical person formed or registered in India | 49A | (a) Copy of Agreement; or
(b) copy of Certificate of Registration Number issued by Charity Commissioner or Registrar of Co-operative Society or any other Competent Authority; or (c) any other document originating from any Central Government or State Government Department establishing Identity and address of such person. |
| 7. | Individuals not being a citizen of India | 49AA | (i) Proof of identity :—
(a) copy of Passport; or |
| (b) copy of person of Indian Origin card issued by the Government of India; or | |||
| (c) copy of Overseas Citizenship of India Card issued by Government of India; or | |||
| (d) copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by “Apostille” (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India. | |||
| (ii) Proof of address:— | |||
| (a) copy of Passport; or | |||
| (b) copy of person of Indian Origin card issued by the Government of India; or | |||
| (c) copy of Overseas Citizenship of India Card issued by Government of India; or | |||
| (d) copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by “Apostille” (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India; or | |||
| (e) copy of bank account statement in the country of residence; or | |||
| (f) copy of Non-resident External bank account statement in India; or | |||
| (g) copy of certificate of residence in India or Residential permit issued by the State Police Authority; or | |||
| (h) copy of the registration certificate issued by the |
| Foreigner’s Registration Office showing Indian address; or
(i) copy of Visa granted and copy of appointment letter or contract from Indian Company and Certificate (in original) of Indian Address issued by the employer. |
|||
| 8. | LLP registered outside India | 49AA | (a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille” (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India; or
(b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. |
| 9. | Company registered outside India | 49AA | (a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille” (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India; or
(b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. |
| 10. | Firm formed or registered outside India | 49AA | (a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille” (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India; or
(b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. |
| 11. | Association of persons (Trusts) formed outside India | 49AA | (a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille” (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India; or
(b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian |
| Authorities. | |||
| 12. | Association of persons (other than Trusts) or body of individuals or local authority or person formed or any other entity (by whatever name called) registered outside India | 49AA | (a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille” (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India; or |
| (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. |
3[(5) Every person who has been allotted permanent account number as on the 1st day of July, 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 Director-General of Income-tax (Systems) or the person authorised by the said authorities.
3a[(5A) Every person who, in accordance with the provisions of sub-section (2) of section 139AA, is required to intimate his Aadhaar number to the prescribed authority in the prescribed form and manner, fails to do so by the date referred to in the said sub-section, shall, at the time of subsequent intimation of his Aadhaar number to the prescribed authority, be liable to pay, by way of fee, an amount equal to,-
- five hundred rupees, in a case where such intimation is made within three months from the date referred to in sub-section (2) of section 139AA; and
- one thousand rupees, in all other cases.]
- The Principal Director General of Income-tax (Systems) or Director-General of Income-tax (Systems) shall specify the formats and standards alongwith procedure, for the verification of documents filed with the application 4[under sub-rule (4), intimation of Aadhaar number in sub-rule (5) and issue of permanent account number], for ensuring secure capture and transmission of data in such format and standards and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing of the application forms for allotment of permanent account 5[number, intimation of Aadhaar number and issue of permanent account number].]
6[(7) The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall lay down the formats and standards along with procedure for,—
- furnishing or intimation or quoting of Aadhaar number under sub-rule (1A); or
- intimation of Aadhaar number under sub-rule (1B); or
- authentication of Aadhaar number under sub-rule (1C); or
- obtaining demographic information of an individual from the Unique Identification Authority of India,
for ensuring secure capture and transmission of data and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing or intimation or quoting or authentication of Aadhaar number or obtaining of demographic information of an individual from the Unique Identification Authority of India, for allotment of permanent account number and issue thereof.]
Circular No.7 of 2022
F.No.370142/14/2022-TPL
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*****
New Delhi, Dated the 30th of March, 2022
Sub.: Clarification with respect to relaxation of provisions of rule 114AAA of Income-tax Rules, 1962 prescribing the manner of making Permanent Account Number (PAN) inoperative – reg.
Instances had come to the notice of the Income-tax Department that multiple permanent account numbers (PANs) have been allotted to one person or one PAN has been allotted to more than one person. In order to have a robust way of de-duplication of PAN data base, Finance Act, 2017 with effect from 1st April, 2017, inserted section 139AA in the Income-tax Act, 1961 (the Act) making it mandatory for a taxpayer who is eligible to obtain Aadhaar, to quote his Aadhaar in the application form for PAN and return of income.
- Sub-section (2) of section 139AA of the Act makes it mandatory for every person who has been allotted a PAN as on 1 st July, 2017 to intimate his Aadhaar Number so that the Aadhaar and PAN can be linked. This is required to be done on or before a notified date, failing which the PAN shall become inoperative.
- Accordingly, in case of failure to intimate the Aadhaar Number by the last extended notified date i.e. 31.03.2022, the PAN allotted to the person shall be made inoperative in accordance with the provisions of the Act. Further, the Finance Act, 2021 inserted a new section 234H in the Act to complete the process of PAN-Aadhaar linking for identifying bogus PANs. This section provides that where a person who is required to intimate his Aadhaar under subsection (2) of secti’on 139AA fails to do so on or before a notified date, he shall be liable to pay a
fee not exceeding a sum of one thousand rupees, as may be prescribed, at the time f making intimation under sub-section (2) of section 139AA after the said date.
- Further, rule 114AAA of the Income-tax Rules provides that if PAN of a person has become inoperative, he will not be able to furnish, intimate or quote his PAN and shall be liable to all the consequences under the Act for such failure. This will have a number of iI)1plications such as:-
(i) The person shall not be able to file return using the inoperative PAN
(ii) Pending returns will not be processed
(iii) Pending refunds cannot be issued to inoperative PANs
(iv) Pending proceedings as in the case of defective returns cannot be completed once the PAN is inoperative
(v) Tax will be required to be deducted at a higher rate as PAN becomes inoperative
4.1 In addition to the above, the tax payer might face difficulty at various other fora like banks and other financial portals, as PAN is one of the important KYC criterion for all kinds of financial transactions.
- Hence, in order to have smooth application of section 234H and existing rule 114AAA, it is clarified that the impact of sub-rule (2) of rule 114AAA i.e. where a person. Whose permanent account number has become inoperative under sub-rule (1). is required to furnish. intimate or quote his permanent account number under the Act. it shall be deemed that he has not furnished. intimated or quoted the permanent account number. as the case may be. In accordance with the provisions of the Act. and he shall be liable for all the consequences under the Act for not furnishing. intimating or quoting the permanent account number. shall come into effect from 1 st April, 2023 and the period beginning from 1 st April, 2022 and ending with 31 st March, 2023, shall be the period during which the said sub-rule shall not have its negative consequences of the nature referred to in the said sub-rule or specified in paras 4 and 4.1 above. However, the tax payer shall be liable to pay a fee in accordance with sub-rule (5A) of rule 114.
- Hindi version to follow.
Shefali Singh
Under Secretary (TPL-IV), CBDT