TaxTMI 
TaxTMI 
Standard Operating Procedure(SOP) for Aadhaar Delinking
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....datory to quote Aadhaar / Enrolment ID of Aadhaar application form, for the filing of return of income as well as in the application form to enrol for PAN. Section 139AA states : (1) Every person who is eligible to obtain Aadhaar number shall, on or after the 1st day of July, 2017, quote Aadhaar number- (i) in the application form for allotment of permanent account number; (ii) in the return of income: Provided that 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. (2) Every person who has been al....
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....ievances 2. Channels through which grievances are received The grievances are received by the Department through various modes like email, letter, CPGRAMS, e-Nivaran etc. These grievances may land at various desks viz. Prime Minister office, Chairman's office, Pr. CCIT Office, CBDT, Ministries, RCCs, AOs, Service Providers or at any other desk which is forwarded to the concerned officer. for resolution. 3. Categories of grievances in respect of Aadhaar delinking The grievances in respect of Aadhaar delinking can be classified into various categories which need to be identified before initiating the process of Aadhaar delinking. These categories are as under : A. One PAN inadvertently allotted to more than one person....
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....ar Card to be shared on mail, preferably coloured copy • Copy of PAN Card(s) • Any other relevant document, if required • Aadhaar update history from the applicant/PAN holder. This can be downloaded from the UIDAI website : https//uidai.gov.in. This can only be generated by the PAN holder since it is OTP based(optional) 5. Solution on case to case basis NOTE : All grievances from field formation for delinking of Aadhaar from a particular PAN need to be forwarded along with the complete analysis report and requisite documents through respective RCCs A. One PAN inadvertently allotted to more than one person(s) • RCC to collect processing details of PAN from PAN Service Provider(s). ....
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....then RCC should forward the grievance to respective jurisdictional Assessing officer for completion of the process so that there is only one retained PAN against deleted/deactivated PANs • After the completion of the above process, prepare analysis report and identify whether delinking of Aadhaar is required or not. • If delinking is required, then the documents and the grievance application may be forwarded to the O/o Joint Director(s), ADG(S)-I Team. The delinking of Aadhaar will be done(as per process mentioned in para 6) on the basis of analysis report • Service Providers are issued instructions by team to process any pending application at their end, if required • Communication ....
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....CCs should forward this mail along with the documents and the grievance application to the O/o JD(S), ADG(S)-1 Team for deletion of the fake event. • After deletion of the fake event, the Aadhaar delinking process will be initiated with the following considerations : i) PAN has been inadvertently allotted to more than one person The steps for delinking will as per para 5A ii) Assessee has two PANs The steps for delinking will as per para 5B E. Aadhaar is not linked with PAN in ITBA but taxpayer is unable to link Aadhaar on e-filing portal • RCCs should check the current status of event marking taxpayer through CBN query on ITD application • RCCs should....
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....cuments and the grievance application to the O/o JD(S), ADG(S)-I Team. The delinking of Aadhaar will be done by ADG(S)-1 team • Aadhaar authentication will be done by the ADG(S)-1 team to identify whether both the aadhars are active. If both the Aadhaars are active then , then the taxpayer will be issued instructions to contact UIDAI for necessary action. No action of Aadhaar delinking will be initiated till UIDAI deletes one Aadhaar • If only one Aadhaar is active, then ADG(S)-1 Team de-links Aadhaar from PAN (as per process mentioned in para 6) and sends communication to the grievance applicant through the Grievance mechanisms by which grievance is received • Service Providers are issued....