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Earlier it was floated that if before July 1, 2017 PAN is not linked with Aadhar, then the PAN will become invalid, but that’s not the case actually. The Government has not declared yet anything in this context. Indeed the linking will become mandatory from July 1, but its not mandatory to link before July 1.

Now the question arise, if income is below the tax limit. No matter, whatever be the income, its mandatory for every individual to quote their PAN with Aadhar. In nutshell, senior citizens, students, entry- level workforce, housewives etc., irrespective of their income (be its nil also) have to link their PAN with Aadhar.

As per section 139AA of Income Tax Act, 1961

(1) Every person who is eligible to obtain Aadhaar number shall, on or after the 1st day of July, 2017, quote Aadhaar number—

(i)   in the application form for allotment of permanent account number;
(ii)   in the return of income:

Provided that where the person does not possess the Aadhaar Number, the Enrolment ID of Aadhaar application form issued to him at the time of enrolment shall be quoted in the application for permanent account number or, as the case may be, in the return of income furnished by him.

(2) 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 such authority in such form and manner as may be prescribed, on or before a date to be notified by the Central Government in the Official Gazette:

Provided that in case of failure to intimate the Aadhaar number, the permanent account number allotted to the person shall be deemed to be invalid and the other provisions of this Act shall apply, as if the person had not applied for allotment of permanent account number.

(3) The provisions of this section shall not apply to such person or class or classes of persons or any State or part of any State, as may be notified by the Central Government in this behalf, in the Official Gazette.

Explanation.—For the purposes of this section, the expressions—

(i)   Aadhaar number“, “Enrolment” and “resident” shall have the same meanings respectively assigned to them in clauses (a), (m) and (v) of section 2 of the Aadhaar (Targeted Delivery of Financial and other Subsidies, Benefits and Services) Act, 2016 (18 of 2016);
(ii)   “Enrolment ID” means a 28 digit Enrolment Identification Number issued to a resident at the time of enrolment.]

Three easy steps to link your Aadhar with PAN

The government has made it mandatory to provide both Aadhaar and PAN number for filing taxes from July 1 onward. Following are the three easy steps:

  1. Visit Income Tax website i.e https://incometaxindiaefiling.gov.in/
  2. Log in to thee-Filing portal with your user id and password.
  3. Among various tabs, click on profile settings. In the drop down, click on link Aadhaar.
  4. In the new page, you will see your personal details like name, date of birth etc. Verify the details on the screen with your Aadhaar card.
  5. If they match, enter Aadhaar number and click on the ‘link now’ button.
  6. You will receive a pop-up message saying – “Aadhaar-PAN linking is completed successfully”.

Hope this information will help you in your Professional endeavors. For further assistance/query, feel free to write to us. 

Author: C S Ekta Maheshwari is the Author of this article and is Company Secretary by profession. The Author can be reached at csektamaheshwari14@gmail.com 

Disclaimer: The entire contents of this article is solely for information purpose and have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation.. It doesn’t constitute professional advice or a formal recommendation. The author has undertook utmost care to disseminate the true and correct view and doesn’t accept liability for any errors or omissions. You are kindly requested to verify & confirm the updates from the genuine sources before acting on any of the information’s provided herein above.

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4 Comments

  1. Gangaram says:

    In my opinion, the G. S. T. Is not so easy for everyone particularly who are doing trade in India, State, or in District in respect of code of rates on any items under G. S. T. The Linkage of P
    S. N with aadhar is very easy on income tax portal if a person is expert with computer.
    Say good enough
    Yours
    Gangaram, meerut K. K.

  2. Shivani says:

    What if a person is not registered on income tax site and is not eligible to file return. Is he also required to get registered on the e portal for linking purpose. Means now onwards every single resident holding the two is required to get registered on e portal

  3. Ankit Agarwal says:

    My grandmother has a PAN and an Aadhar Card as well. But she has never filed a RoI in her life as she does not have any income.
    Consequently, she has not even created an account on the e-filing portal.
    Is there a way to link without registering on the e-filing portal?

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