Quoting of Aadhar Number.

Section 139AA – Quoting of Aadhar Number.

1. Applies To – Every person who is eligible to obtain an Aadhar Number.

From – on or after 1 July 2017

Where to quote –

(a) in application form for PAN allotment (Form 49A)

(b) in the return of Income (ITR1, ITR2, ITR3, ITR4).

If not having Aadhar Number – it is mandatory to quote 28 digit Enrollment ID of Aadhar application form.

2. Intimation of Aadhar Number

By – Every person who has been allotted a PAN as on 1 July 2017 & is eligible to obtain Aadhar No.

To – to such authority in such form and manner as may be prescribed.

Separate date to be notified by Central Govt in the official gazette.

Consequences of Failure to Intimate the Aadhar No – the PAN

  1. shall be deemed to be invalid.
  2. other provisions (Section 272B) of the IT Act, 1961 to apply – as if the person has not applied for PAN.

3. Exemptions – Central Government has the power to exempt any person or class of persons or any State or part of any State from the requirements by Notification in Official Gazette.

4. Definitions under the Aadhar (Targeted Delivery of Financial and Other Subsidies, benefits and services) Act, 2016 (“Aadhar Act”)

a. Aadhar Number means an Identification Number issued to an INDIVIDUAL u/s 3(3) of the Aadhar Act.

b. Enrollment means the process, as may be specified by the regulations made by the UIDAI under the Aadhar Act, to collect demographic and biometric information from Individuals by enrolling agencies for the purpose of issuing Aadhar Number to such individuals under the Aadhar Act.

c. Resident means an Individual who has resided in India for a period or periods amounting to 182 days or more in the 12 month period immediately preceding the date of application for enrollment.

5. Eligibility to obtain Aadhar Number – Every resident shall be entitled to obtain an Aadhaar number by submitting his demographic information and biometric information by undergoing the process of enrolment. (Section 3(1) of the Aadhar Act)

6. Definitions under Income Tax Act, 1961.

“permanent account number” means a number which the Assessing Officer may allot to any person for the purpose of identification and includes a permanent account number allotted under the new series;

“Assessing Officer” includes an income-tax authority who is assigned the duty of allotting permanent account numbers;

“permanent account number under the new series” means a permanent account number having ten alphanumeric characters and issued in the form of a laminated card;

(Explanation to Section 139A.)

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