Aadhaar Mandatory for income tax return filing wef 01.04.2019

CBDT notifies that w.e.f.01.04.2019, it is mandatory to quote and link Aadhaar number while filing the return of income, unless specifically exempted.

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

Notification No. 31/2019

New Delhi, the 31^st of March, 2019

S.O. 1495(E).- In exercise of the powers conferred under sub-section (2) of section 139AA of the Income-tax Act, 1961 (Act), the Central Government, hereby notifies that every person who has been allotted permanent account number as on the 1^st day of July, 2017, and who is eligible to obtain Aadhaar number, shall intimate his Aadhaar number to the Principal Director General of Income-tax (Systems) or Principal Director of Income‑tax (Systems) in the form and manner specified in Notification no. 7 dated 29^th of June, 2017 issued by the Principal Director General of Income Tax (Systems) by 30^th of September. 2019.

2. This notification shall not be applicable to those persons or such class of persons or any State or part of any State who/which are/is specifically excluded under sub-section (3) of section 139AA of the Act.

3. However, notwithstanding the last date of linking of Aadhaar number with PAN being extended to 30.09.2019 in para 1 above, it is also made clear in Circular No. 6 of 2019 that w.e.f. 01^st of April, 2019, it is mandatory to quote Aadhaar number while filing the return of income as required under Section 139AA(1)(ii) unless specifically exempted as per any notification issued under sub-section (3) of section 139AA of the Act. It is also made clear that the returns being filed either electronically or manually cannot be filed without quoting the Aadhaar number.

(Rajarajeswari R.)

Under Secretary (ITA.II), CBDT

(F. No. 225/75/2019-ITA.II)