As you may be aware, PAN Aadhar linking is mandatory without which the PAN number will become inoperative from a specified date.
Here in this article, we look at various provisions relating to PAN Aadhar linking and also the procedure to do that.
First we look at the provisions under Income Tax Act,1961 which mandates the PAN Aadhar quoting and linking.
Section 139AA of the Income Tax Act, 1961 reads as under :
139AA. (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 made inoperative after the date so notified in such manner as may be prescribed.
(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.
Thus from the above provisions, following points emerge :
1.Quoting of Aadhar No. in return of Income and in the application of PAN allotment is mandatory from 1st July, 2017.
2.In case Aadhar No. has not been alloted, then the enrolment ID has to be quoted.
3.Linking of PAN with Aadhar is mandatory w.e.f. 1st July, 2017 and the PAN will become inoperative if not linked. However, the Income Tax department has extended the due date of linking of PAN Aadhar several times in the past and the last date of linking was 31st March,2022 (without late fee)
4.From 1st April,2022, there is late fee on linking of PAN with Aadhar. The late fee was Rs.500 till 30th June,2022 and the late fee is Rs.1000 till 31st March,2023.
5.From 1st April,2023, the PAN will become inoperative (i.e. invalid) if the same is not linked with Aadhar.
There are some categories of persons who have been made exempt from the process of linking of PAN with Aadhar. The income tax notification no. 37/2017 dtd. 11th May,2017prescribes the list of those persons. They are as under :
1.Persons residing in the states of Jammu & Kashmir, Meghalaya and Assam.
2.A non-resident person as per Income Tax Act
3.Any person who is age of Eight years or more during the previous year
4.Any person who is not a citizen of India
Having dealt with the provisions of PAN aadhar linking, now we come to the procedure of linking PAN with Aadhar.
Firstly, you must check whether your PAN is already linked to Aadhar or not. This is how you can check that?
First way
Second way
How do I link Pan with Aadhar?
Since now there is late fee of Rs.1000 for linking PAN with Aadhar and the time limit to do that is upto 31st March,2023 only, pls get your PAN Aadhar linked at the earliest without any delay.
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