AADHAR – PAN LINKING
As per Section 139AA of the Income Tax Act, every person who has PAN as on July 1, 2017, is required to link his/her PAN with his/her Aadhaar number within the due date notified by the government provided such person is eligible to obtain an Aadhaar number.
Also, every person who is eligible to obtain an Aadhaar number shall, on or after the 1st day of July 2017, quote Aadhaar number—
1) in the application form for allotment of permanent account number;
2) in the return of income
however, if a person does not possess Aadhaar number but have an Enrolment ID then such person should quote that number in the application for a permanent account number or, as the case may be.
If a person failed to do so then his/her PAN would become inoperative.
The due date for linking PAN with Aadhaar earlier extended to 30th June, 2021 is further extended to 30th September, 2021,
It is to be noted that to link PAN with Aadhaar, a respective person should be eligible to obtain an Aadhaar number,
that means a person who is not eligible to obtain Aadhaar number then such person need not link PAN with the Aadhaar.
List of people who need not link PAN with Aadhaar number –
1. Not a citizen of India
2. Non-Resident Indians as per Income Tax Laws
3. A person who is of the age of 80 years or more at any time during the previous year
4. Residents of states of Assam, Meghalaya, and Jammu & Kashmir
Benefits of Linking PAN with Aadhaar Number –
1. It will reduce the chances that one person is having more than one PAN card and due to this people cannot conceal their taxable income.
2. Nowadays Aadhaar number is necessary for almost all transactions, so when PAN is linked with Aadhaar then the Income Tax Department will have a track trail of all transactions.
3. When a person has more than one PAN Card there will be the possibility of fake identity and financing illegal activities such as drug trafficking become easy with fake identities. Once a PAN card is linked to an Aadhaar, it will eliminate the possibility of these activities.
4. It helps taxpayers in filing their income tax returns as well as in other supplementary activities. Aadhaar e-verification.
Procedure to link PAN with Aadhaar –
1. Go to Income Tax Department’s Website – https://eportal.incometax.gov.in/iec/foservices/#/pre-login/bl-link-aadhaar
2. Please fill up the following particulars accurately –
PAN
Aadhaar Number
Name as per Aadhaar
Mobile Number *
Tick the Box with following particulars as Applicable and click on Link Aadhaar
I have the only year of birth on Aadhaar Card
I agree to validate my Aadhaar details
3. Click on the “Link Aadhaar” button.
Please Note-
1. Name, Date of Birth and Gender as per PAN will be validated against your Aadhaar Details.
2. Please ensure that ‘Aadhaar Number’ and ‘Name as per Aadhaar’ is exactly the same as printed on your Aadhaar card.
3. UIDAI Circular F.No. K-11022/631/2017-UIDAI with regard to discontinuation of partial match in Demographic Authentication wef 1-2-2017 by UIDAI