Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

New Delhi, 5th April, 2017.

PRESS RELEASE

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.

(Meenakshi J. Goswami)

Commissioner of Income Tax

(Media & Technical Policy)

Official Spokesperson, CBDT.

Mandatory Aadhaar quoting for PAN and income tax return filings requires eligible residents to provide Aadhaar or enrolment ID. Mandatory quoting of Aadhaar or enrolment ID is required for PAN applications and for filing returns of income, but this obligation applies only to persons eligible to obtain Aadhaar. Eligibility is determined by the residency test under the Aadhaar statute; individuals who are not residents under that test are not required to quote Aadhaar.