Section 139AA of the Income Tax Act as introduced by the Finance Act, 2017 provides for mandatory quoting of Aadhaar number, for applying PAN & filing income tax return with effect from 1st July, 2017.

Act provides that every person who has been allotted PAN as on 1st july, 2017, and who is eligible to obtain Aadhaar, shall intimate & link his Aadhaar with PAN on or before a date to be notified by the Central Government.

 Below are some cases for your reference:

Case 1: If anyone files Income Tax return before 1st July 2017, mentioning & linking Aadhaar number is not mandatory.

Case 2: If anyone applies for allotment of new PAN, quoting of Aadhaar number is mandatory.

Case 3:  If Aadhaar card allotted & not linked with PAN, the PAN allotted to the person shall deemed to be invalid from a date to be notified by the government.

Case 4: If Aadhaar card is applied for but not allotted,enrolment id from Aadhaar application form shall be mentioned.

We can summarize effect of the judgments following:

(i) From July 1, 2017 onwards every person eligible to obtain Aadhaar must quote their Aadhaar number or their Aadhaar Enrolment ID number for filing of income tax returns as well as for applications for PAN;

(ii) Everyone who has been allotted permanent account number as on the 1st day of July 2017, and who has Aadhaar number or is eligible to obtain Aadhaar number, shall intimate his Aadhaar number to income tax authorities for the purpose of linking PAN with Aadhaar;

(iii) However, for non-compliance of the above point No.(ii), only a partial relief by the Court has been given to those who do not have Aadhaar and who do not wish to obtain Aadhaar forthe time being, that their PAN will not be cancelled so that other consequences under the Income Tax Act for failing to quote PAN may not arise.

Below are some useful links related to Aadhaar-PAN Linkage:

*To link your PAN with Aadhaar please visit Income Tax portal

*To update your PAN details please visit NSDL portal

*To update your Aadhaar card details please visit UIDAI portal