Aadhaar PAN linking: Last date extended up to 30th September 2019 – Mandatory to quote Aadhaar in filing of ITR

Aadhaar PAN linking: Last date extended up to 30th September 2019 – Mandatory to quote Aadhaar in filing of ITR

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

NOTIFICATION No 31/2019

New Delhi, the 31st of March, 2019

In exercise of the powers conferred under sub-section (2)
of section 139AA or the Income-tax Act, 1961 (Act), the Central Government, hereby notifies
that every person who has been allotted permanent account number as on
the 1st day of July, 2017, and who is eligible to obtain Aadhar 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,

2. This notification shall not be applicable to those persons or such class of persons or any State or
part of State who/which are/is specifically excluded under sub-section (3) of section 139M of the Act.

3. 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 1st 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 Aadhaar number.

sd/-
(Rajarajeswari R.)

Under Secretary (ITA.II), CBDT

(F.No.225/75/2019-ITA.II)

Notification No. 31 /2019

To

The Manager,

Government of India Press,

Mayapuri, New Delhi