Quoting of Aadhar Number and Linking with PAN [ Section 139AA Read with Rule 114AAA ]

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt account number; (ii) in the return of income. * where the person does not possess the Aadhaar Number, the Enrolment ID of Aadhaar application form issued to him at the time of enrolment shall be quoted in the application for permanent account number or, as the case may be, in the return of income furnished by him. [ Section 139AA(1) ] Linking of PAN with Aadhaar * Every person who has be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce (No. 2) Act, 2024 ] Consequences if a person has not linked his PAN with Aadhar - In case of failure to intimate the Aadhaar number, the permanent account number allotted to the person shall be made inoperative after the date so notified in such manner as may be prescribed. * A person who has failed to intimate the Aadhaar number in accordance with section 139AA of the Income-tax Act, 1961 r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m 1st July, 2023 and continue till the PAN becomes operative. A fee of ₹ 1,000/- pay under section 234H, continue to apply to make the PAN operative by intimating the Aadhaar number. [ Rule 114AAA(4) read with Circular No. 03 of 2023 28th of March, 2023 ] * The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall specify the formats and stand....