Procedure of intimating AADHAAR number to ITD by PAN holder and quoting of the same in PAN applications
F.No. DGIT(S)/DIT(S)-I/Aadhaar Seeding/0005/2015/Part 6
GOVERNMENT OF INDIA
CENTRAL BOARD OF DIRECT TAXES
DIRECTORATE OF INCOME-TAX(SYSTEMS)
Notification 7 of 2017
New Delhi. 29th June, 2017
Subject :- Procedure of intimating AADHAAR number to Income Tax Department by Permanent Account Number(PAN) holder and quoting of the same in PAN applications in compliance of Section 139AA of Income Tax Act.
Sub-rule (5) and (6) to rule 114 of Income Tax Rules, 1962 notified vide notification G.S.R. No. 642(E) dated 27.6.2017, states that:-
“(5) Every person who has been allotted permanent account number as on the 1st day of July, 2017 and who in accordance with the provisions of sub-section (2) of section 139AA is required to intimate his Aadhaar number, shall intimate his Aadhaar number to the Principal Director General of Income-tax(Systems) or Director General of Income-tax(Systems) or the persons authorized by the said authorities.
(6) The Principal Director General of Income-tax(Systems) or Director General of Income-tax (Systems) shall specify the formats and standards along with procedure, for the verification of documents filed with the application in sub-rule(4) or intimation of the Aadhaar number in sub-rule
(5), for ensuring secure capture and transmission of data in such format and standards and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relating to furnishing of the application forms for allotment of permanent account number and intimation of Aadhaar number.”
2. In exercise of the powers delegated by the Central Board of Direct Taxes vide above notification G.S.R. No. 642(E) dated 27.6.2017, the authority for intimating Aadhaar number, formats and standards along with procedure, for the verification of documents filed with the application in sub-rule(4) or intimation of the Aadhaar number in sub-rule (5) of Rule 114 of Income Tax Rules, 1962, format and standards for ensuring secure capture and transmission of data, appropriate security, archival and retrieval policies in relation to furnishing of the application forms for allotment of permanent account number and intimation of Aadhaar number will be as follows:-
A. For intimating Aadhaar number by existing PAN holders:-
| S. No. |
Authority to whom Aadhaar
number is to be not informed |
Mode |
Manner through which
Aadhaar has to be informed |
Whether any fee is levied
or not |
| (i). |
Either of the PAN service
providers namely M/s NSDL e-governance Infrastructure Limited (NSDL/eGov)
or M/s UTI Infrastructure Technology And Services
Limited(UTIITSL) |
SMS |
By sending a SMS, in
specified format, to specified ‘Short code’ and using specified Keyword
which are :-
- Short Code:- 567678 or 56161
- Keyword :- UIDPAN
- Format of SMS: Keyword<Space><l2 digit Aadhaar><Space>< 10 digit
PAN>
For Example
Send SMS to 567678 or 56161 in following format:-
UIDPAN<Space>< 12 digit Aadhaar><Space><10 digit PAN>
Example of SMS:
UIDPAN 111122223333 AAAPA9999Q |
Free service.
SMS charges as levied by mobile
operator of the PAN holder will
apply |
| On-line |
By visiting and filling
required information, such as PAN, Aadhaar
Number, Name as per Aadhaar, Date/Year of Birth
etc., through applicable
link provided on the website of either of PAN
service provider i.e. www.tin-nsdl.com for NSDL
eGov or www.utiitsl.com for UTIITSL. |
Free service. |
Through designated PAN service
centre |
By visiting designated PAN
service centre of PAN service provider NSDL eGov or UTIITSL, PAN holder
has to fill prescribed form as provided in
Annexure-I which has to be submitted to
designated PAN service centre along with copy of
PAN card, Aadhaar card and prescribed applicable
fee. PAN holder may authenticate Aadhaar
Biometrically on visit to such PAN service
centre. Biometric authentication shall
compulsorily be required in cases where there are. sufficient mismatches
in PAN and Aadhaar data. Details of designated PAN service centre shall
be published by PAN service providers on their respective websites i.e.
www.tin-nsdl.com for Ms NSDL eGov or www.utiitsl.com for M/s UTIITSL. |
Paid service.
Approved prescribed fee will be levied by PAN service centre on PAN
holder who files request for Aadhaar seeding.
However, there will not be any additional fee on account of Aadhaar
seeding while making new PAN application or Change request. |
| (ii) |
eFiling system of the
Income Tax Department. |
On-line |
By visiting and filing
required information, PAN, Aadhaar Number, Name as per Aadhaar,
Date/Year of Birth etc., through applicable link provided on e-filing
portal of the Income Tax Department i.e.
www.incometaxindiaefiling.gov.in |
Free service |
B. For quoting Aadhaar in new PAN application process:-
|
(i) Guidelines for filling the Column No. 12 of Form 49A
|
| Column No. |
Column Details |
Guidelines for filling the
form |
| 12 of Form 49A |
In case of a person,
who is required to quote Aadhaar
number or the Enrolment ID of
Aadhaar application form as
per section 139AA. |
Aadhaar Number
As per provisions of section 139AA of Income Tax Act, 1961, Aadhaar
number has to be provided. Copy of Aadhaar letter/card shall be
provided as proof of Aadhaar.
Enrolment ID (EID) of application for Aadhaar
Only if Aadhaar is not allotted to the applicant, then ElD (which
includes date & time of enrolment) for Aadhaar shall be provided. Copy
of EID receipt shall be provided as proof of enrolment.
As specified by Ministry of Finance, Government of India notification
No. 37/2017, F. No. 370133/6/2017-TPL dated May 11, 2017, it would be
optional to mention Aadhaar as well as EID for the individuals (i)
residing in the States of Assam, Jammu and Kashmir and Meghalaya; (ii) a
non-resident as per the Income-tax Act, 1961; (iii) of the age of eighty
years or more at any time during the previous year;
Name as per Aadhaar letter/card or Enrolment ID for Aadhaar application
form
- If the Aadhaar is provided by the applicant, then name as per
AADHAAR letter/card has to be provided;
- If EID is provided by the applicant, then name as appearing on
BID receipt has to be provided in this field.
Supporting documents of Proof of Identity, Address and Date of Birth
(other than Aadhaar) as specified in Rule 114(4) of Income Tax Rules,
1962 will be applicable for cases where there is mismatch in PAN
application and Aadhaar data or the PAN applicant has provided Aadhaar
EID or where the PAN applicant has been exempted from compulsory quoting
of Aadhaar as per Ministry of Finance. Government of India notification
No. 37/2017, F. No. 370133/6/2017-TPL dated May 11, 2017. |
B. For quoting Aadhaar in new PAN application process:-
|
(i) Guidelines for filling the Column No. 12 of Form
49A
|
| Column No. |
Column Details |
Guidelines for filling
the form |
| 12 of Form 49A |
In case of a person,
who is required to quote Aadhaar
number or the Enrolment ID of
Aadhaar application form as
per section 139AA. |
Aadhaar Number
As per provisions of section 139AA of Income Tax Act, 1961, Aadhaar
number has to be provided. Copy of Aadhaar letter/card shall be
provided as proof of Aadhaar.
Enrolment ID (EID) of application for Aadhaar
Only if Aadhaar is not allotted to the applicant, then ElD (which
includes date & time of enrolment) for Aadhaar shall be provided. Copy
of EID receipt shall be provided as proof of enrolment.
As specified by Ministry of Finance, Government of India notification
No. 37/2017, F. No. 370133/6/2017-TPL dated May 11, 2017, it would be
optional to mention Aadhaar as well as EID for the individuals (i)
residing in the States of Assam, Jammu and Kashmir and Meghalaya; (ii) a
non-resident as per the Income-tax Act, 1961; (iii) of the age of eighty
years or more at any time during the previous year;
Name as per Aadhaar letter/card or Enrolment ID for Aadhaar application
form
- If the Aadhaar is provided by the applicant, then name as per
AADHAAR letter/card has to be provided;
- If EID is provided by the applicant, then name as appearing on
BID receipt has to be provided in this field.
Supporting documents of Proof of Identity, Address and Date of Birth
(other than Aadhaar) as specified in Rule 114(4) of Income Tax Rules,
1962 will be applicable for cases where there is mismatch in PAN
application and Aadhaar data or the PAN applicant has provided Aadhaar
EID or where the PAN applicant has been exempted from compulsory quoting
of Aadhaar as per Ministry of Finance. Government of India notification
No. 37/2017, F. No. 370133/6/2017-TPL dated May
11, 2017. |
C. For quoting Aadhaar in form titled “Request For New PAN Card Or/ And Changes Or Correction in PAN Data”:-
| (i) |
Following column in place of column no. 10 of
form titled “Request For New PAN Card Or/ And Changes Or
Correction in PAN Data” |
|
| 10 AADHAAR number (if allotted) |
|
|
|
| Name as per AADHAAR letter/card |
|
|
|
|
|
|
|
| (ii) |
Guidelines for filling column no. 10 of form
titled “Request For New PAN Card or/ And Changes Or Correction’
in PAN Data” |
|
| Column No. |
Column Details |
Guidelines for filling the form |
10 of form titled “Request
For New PAN Card Or/ And Changes Or Correction in PAN Data” |
AADHAAR number (if
allotted) |
Aadhaar Number
As per provisions of section 139AA of Income Tax Act, 1961, Aadhaar
number. if allotted shall be provided for the purpose of linking of
Aadhaar with PAN. Copy of Aadhaar letter/card shall be provided as proof
of Aadhaar.
Name as per Aadhaar letter/card
- If the Aadhaar is provided by the applicant, then name as per
AADHAAR letter/card has to be provided;
Supporting documents of Proof of Identity, Address and Date of Birth
(other than Aadhaar) as specified in Rule 114(4) of Income Tax Rules.
1962 will be applicable for cases where there is mismatch in PAN
application and Aadhaar data or where the PAN holder has been exempted
from compulsory quoting of Aadhaar as per Ministry of Finance,
Government of India notification No. 37/2017, F.No. 370133/6/2017-TPL
dated May 11, 2017. |
2. Aadhaar number can be informed to the Income Tax Department by the PAN holder/applicant through the authority and procedure mentioned above.
3. Aadhaar shall be linked to PAN after due authentication of Aadhaar from Unique Identification Authority of India (UIDAI) (hereinafter referred to as UlDAI) through available authentication modes i.e. demographic, biometric, OTP, e-KYC or Multi-factor or as specified by the UIDAI. Aadhaar data shall also be matched with PAN/PAN application data before authentication. PAN applications or request for linking of Aadhaar with PAN may be rejected if mismatches in Aadhaar and PAN data are observed.
4. PAN and e-Filing service providers shall ensure that the identity information of Aadhaar holder, Demographic as well as Biometric, is only used for submission to the Central Identities Data Repository of the UlDAl for Aadhaar authentication purpose. However, demographic information of Aadhaar shall also be sent to Income Tax Department for linking with PAN. Any deviation will be treated as non-compliance. to security and confidentiality clause or similar clause of their respective agreements/contracts and may lead to applicable penalty as per their respective agreements/contracts.
Pr. Director General of Income-tax(Systems)
Form for Aadhaar seeding into PAN database
| PAN |
|
| NAME AS PER PAN CARD |
|
| AADHAAR NUMBER |
|
| NAME AS PER AADHAAR CARD |
|
Declaration:
I hereby confirm that the Aadhaar given above has been issued to me by
UIDAI and same has not been provided by me earlier for the purpose of
seeding with any other PAN.
I hereby declare that Ihave not been allotted any other PAN than the one
mentioned above by me.
I hereby declare that the information furnished above is true to the
best of my knowledge and belief.
I hereby state that l have no objection in authenticating myself with
Aadhaar based authentication system and consent to use my Aadhaar
number, Demographic, Biometric and/or One Time Pin (OTP) data for
authentication for the purpose of fulfilling the requirement under PAN
procedure.
I understand that the Demographic, Biometrics and/or OTP I provide for
authentication shall be used only for authenticating my identity through
the Aadhaar Authentication system for the purpose of seeding of Aadhaar
against PAN and for no other purposes.
I understand that complete security and confidentiality shall be ensured
for my personal identity data provided for the purpose of Aadhaar based
authentication.
|
|
|
|
|
| Date: |
______/______/20_______ |
Signature/Thumb Impression |
|
|
Source: http://www.incometaxindia.gov.in/news/not_7_2017_new.pdf
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