The Central Board of Direct Taxes (CBDT) has notified that Aadhaar Number must quoted in PAN application in 49A from 1st July 2017.
The Government, vide Finance Act, 2017 had inserted Section 139AA of the Income Tax Act as per which quoting of Aadhaar or enrolment ID of Aadhaar application form is mandatory for filing of income tax returns and making application for allotment of PAN (Permanent Account Number) with effect from July 1 this year.
The provision has been challenged before the Supreme Court. Recently, the Court had upheld the provision and had partially stayed the application of the provision till the issue is considered by the by the Constitution Bench. While doing so, the Court had people who do not have Aadhar Card are not bound to apply for it till the final verdict. However, it had clarified that people who have Aadhar must link it with PAN Card since it is necessary to prevent fake PAN cards.
Following the judgment, the CBDT had clarified that furnishing the details of aadhaar is compulsory for filing income tax returns from July 2017.
Read the full text of the Notification below.
