Under the provisions of recently introduced section 139AA of the Income-tax Act, 1961 (the Act), with effect from 01.07.2017, all taxpayers having Aadhaar Number or Enrolment Number are required to link the same with Permanent Account Number (PAN). In view of the difficulties faced by some of the taxpayers in the process, the date for linking of Aadhaar with PAN was initially extended till 31st August, 2017 which was further extended upto 31st December, 2017.

It has come to notice that some of the taxpayers have not yet completed the linking of PAN with Aadhaar. Therefore, to facilitate the process of linking, it has been decided to further extend the time for linking of Aadhaar with PAN till 31.03.2018.

Aadhaar PAN linking requirement extended to facilitate taxpayer compliance and completion of the linkage process before the revised deadline. The statutory obligation requiring taxpayers possessing an Aadhaar Number or Enrolment Number to link that identifier with their Permanent Account Number (PAN) is reaffirmed; to address difficulties encountered by some taxpayers, the administrative authority has further extended the time allowed for completing the Aadhaar-PAN linkage to facilitate compliance.