CBDT: Aadhaar-PAN linking mandatory for tax filers; March 31 deadline 

New Delhi: Central Board of Direct Taxes stressed over Aadhaar-PAN linking as “mandatory” for those filing an income-tax return. The deadline for completion of the linking of Aadhaar with PAN is March 31, 2019.

In an advisory, the CBDT said: “Constitutional validity of Aadhaar has been upheld by the Supreme Court of India in September, 2018. Consequently, in terms of Section 139AA of Income Tax Act, 1961 and order dated June 30, 2018 of the Central Board of Direct Taxes, Aadhaar-PAN linking is mandatory now which has to be completed till March 31, 2019 by PAN holders requiring filing of ITR.”

A bench comprising Justice AK Sikri and Justice S Abdul Nazeer said the Supreme Court already decided the matter and upheld the section 139AA of the Income Tax Act. The top court had confirmed that linkage of PAN with Aadhaar is mandatory for filing of ITRs, on February 6.

Section 139 AA (2) of the Income Tax Act states that every person having PAN as on July 1, 2017, and eligible to obtain Aadhaar, must intimate his Aadhaar number to tax authorities.

Former CBDT chairman Sushil Chandra also observed that I-T department has so far issued 42 crore permanent account numbers of which only 23 crore have been linked with Aadhaar.

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