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link Aadhaar number with PAN

Mandatory to link Aadhaar number with Permanent Account Number by 31.3.2019

The Hon’ble Supreme Court of India passed a landmark judgment in September 2018 by upholding constitutional validity of Section 139AA of the Income Tax Act, 1961 (Act). Further, the apex court had also confirmed vide order dated 6 February 2019 that linkage of Permanent Account Number (PAN) with Aadhaar is mandatory for filing of the Income Tax Returns.

Consequently, considering Section 139AA and order of the Central Board of Direct Taxes (CBDT) dated 30 June 2018, linking of Aadhaar with PAN is mandatory to be completed by 31 March 2019.

The CBDT has also clarified that it is mandatory to link Aadhaar with PAN till 31 March 2019 by the PAN holders requiring to file Income Tax Returns.

Centralized Verification Scheme under section 133C of the Income Tax Act, 1961

As per Section 133C of the Income Tax Act, 1961 (Act), the prescribed Income Tax Authority can issue notice to any person requiring him to furnish the information or documents as required for any inquiry or proceedings under this Act. The section also authorizes the Central Board of Direct Taxes (CBDT) to make a scheme for centralized issuance of the notice.

The CBDT vide Notification Number S.O. 771(E), dated 22 February 2018 made the Centralized Communication Scheme 2018. Recently, on 30 January 2019, in supersession of the Centralized Communication Scheme 2018, the CBDT has issued a Notification No. 5/2019, whereby new Centralized Verification Scheme has been introduced.

The Centralized Verification Scheme shall be applicable to any information or documents in possession of the Centralized Verification Centre or made available to the Centre by Income Tax Authorities, any other authority, body or person.

The Centralized Verification Centre may issue the notice to any person requiring him to furnish information or documents for the purposes of verification of the information or documents under the digital signature of the Designated Authority. The notice shall be served by delivering a copy by electronic mail or by placing a copy in the registered account on the portal followed by an intimation by Short Message Service (SMS).

It has been further provided that no person shall be required to appear personally or through authorized representative before the Designated Authority at the Centre in connection with any proceedings.

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Last Updated: 26th February 2019
This article is contributed by:

Divya Bhatia
Senior Manager

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