Govt. extends due date of Linking Aadhaar with PAN till 31st March, 2019 [Read Order]

PAN - Finance - Taxscan

The Central Board of Direct Taxes ( CBDT ) has extended the due date of Linking Aadhaar with PAN till 31st March 2019.

Under the provisions of recently introduced Section 139AA of the Income Tax Act, 1961, with effect from 01.07.2017, all taxpayers having Aadhaar Number or Enrolment Number are required to link the same with Permanent Account Number (PAN).

Vide its orders dated 31.07.17, 31.08.17, 08.12.17 and 27.03.2018, in the file of even number, CBDT had allowed time till 30th June 2018 to link PAN while filing the tax returns.

Upon consideration of the matter, the CBDT further extends the time for linking PAN with Aadhaar till 31st March 2019.

Recently, Supreme Court of India has dismissed the petition filed by CPI Leader Binoy Viswam challenging the provisions of section 139AA of the Income Tax Act mandating linking of Aadhaar with PAN number and for filing income tax returns.

Section 139AA was incorporated into the Income Tax Act vide Finance Act, 2017 requiring mandatory quoting of Aadhaar or enrolment ID of application form for filing of income tax returns and making an application for allotment of PAN (Permanent Account Number) with effect from July 1 this year. as per the provision, non-enrolment of Aadhaar by July 2017 would render the PAN of the defaulting individual invalid, attracting serious consequences under the Income Tax Rules.

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