The last date of linking of aadhaar number with pan being extended to 30.09.2019


Circular No.6/2019

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

North Block, New Delhi, the 31st of March, 2019

Subject: Giving effect to the judgement(s)/order(s) of Hon’ble Supreme Court on Aadhaar-PAN for
filing return of income-regd.-

  1. As per clause (ii) of sub-section (1) of section 139AA of the Income-tax Act, 1961, with effect from
    01.07.2017, every person who is eligible to obtain Aadhaar number has to quote the Aadhaar number in
    return of income.
  2. In a series of judgments i.e. (i) Binoy Viswam Vs. Union of India reported in (2017) 396 ITR 66 (ii)
    Final Judgment and order of the Constitution Bench of Hon’ble Supreme Court dated 26.09.18 in Justice
    K. S. Puttaswamy (Retd.) and another {Writ Petition (Civil) No. 494 of 2012}; & (iii) Shreya Sen & Anr. In
    SLP (Civil) Diary No(s) 34292/2018 dated 04.02.2019, Hon’ble Supreme Court has upheld validity of
    Section 139AA.
  3. In light of the aforesaid judgement(s)/order(s) of Hon’ble Supreme Court, from 01.04.2019 onwards,
    to give effect to the above judgements/orders, it has been decided by the Board that provision of clause
    (ii) of sub-section (1) of section 139AA of the Act would be implemented and it is mandatory to quote
    Aadhaar while filing the return of income unless specifically exempted as per any notification issued
    under sub-section (3) of section 139AA of the Act. Thus, returns being filed either electronically or
    manually cannot be filed without quoting the Aadhaar number.
  4. Returns which were filed prior to 01.04.2019 without quoting of Aadhaar number as an outcome of
    any decision of different High Courts in a specific case or returns which were filed during the period
    when the online functionality for filing the return without quoting of Aadhaar number was so available in
    the aftermath of decision of Delhi High Court dated 24.07.18 in W.P. C.M 7444/2018 & C.M. Application
    No. 28499/2018 in case of Shreya Sen vs. Union of India & Ors., till it was withdrawn post decision of
    Constitution Bench of the Hon’ble Supreme Court dated 26.09.18, would also be taken up for processing
    without causing any adverse consequence for non-quoting of Aadhaar as per provision of section 139AA
    of the Act.
  5. Hindi version to follow.

Notification no-31/2019

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