Mandatory Quoting of Aadhaar for PAN
Applications & Filing Return of Income
Section 139AA of the Income-tax Act, 1961 as
introduced by the Finance Act, 2017 provides for mandatory quoting of Aadhaar /
Enrolment ID of Aadhaar application form, for filing of return of income and
for making an application for allotment of Permanent Account Number with effect
from 1st July, 2017.
It is clarified that such mandatory quoting of
Aadhaar or Enrolment ID shall apply only to a person who is eligible to obtain
Aadhaar number.
As per the Aadhaar (Targeted Delivery of
Financial and Other Subsidies, Benefits and Services) Act, 2016, only a
resident individual is entitled to obtain Aadhaar. Resident as per the said Act
means an individual who has resided in India for a period or periods amounting
in all to one hundred and eighty-two days or more in the twelve months
immediately preceding the date of application for enrolment.
Accordingly, the requirement to quote Aadhaar as
per section 139AA of the Income-tax Act shall not apply to an individual who is
not a resident as per the Aadhaar Act, 2016.
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