CBDT extends due date for linking Aadhaar-PAN till 30th Sep; Mandatory to Quote Aadhaar Number while Filing the Return of Income

CBDT extends PAN Aadhar number linking deadline FROM 31ST MARCH 2019 to 30th September 2019. It is mandatory to quote Aadhaar in ITR u/s 139AA(1)(ii) . CBDT Notification 31/2019 dated 31st March 2019.

 The CBDT also clarified that,

  • Also with effect from 1st April, it is mandatory to quote and link Aadhaar number while filing the return of income.
  • The Notification issued by CBDT today said that, 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 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 29th of June, 2017 issued by the Principal Director General of Income Tax (Systems) by 30th of September. 2019.
  • Also clarified that, 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 Income Tax Act.
  • While concluding the notification, CBDT also said that, “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. 01st 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  number”.

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January 2021