2019-07-13_Corporate_Professional_Today

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July 13 To July 19, 2019 u Taxmann’s Corporate Professionals Today u Vol. 45 u 14

Details Source
PAN, Name and Date of Birth PAN database
Address, Aadhaar Number,
Mobile Number, and Email-ID

E-filing Profile

Tax Payment, TDS and TCS
details

Form 26AS

Salary, allowances, deductions
and relief under Section 89

Form 24Q

Type and income from house
property

Last year ITR and
Form 26AS
Interest income from term
deposit

Form 26AS

Bank Accounts Last year ITR and
e-filing profile
Verification Logged in PAN

Aadhaar-PAN linking
Q 26. How can I link my Aadhaar number
with PAN if there is minor mismatch in my
name appearing in Aadhaar card and PAN?
Earlier, Income-tax Dept. was allowing linking
of Aadhaar Number with PAN if there was
minor mismatch in the name appearing in
PAN compared to the name appearing in
Aadhaar Card. Identity of a taxpayer is ver-
ified by sending One Time Password (OTP)
to mobile number registered with UIDAI.
However, with effect from 01-12-2017 UIDAI
has discontinued the practice of verifying the
user’s identity with OTP. Therefore, Aadhaar
number cannot be linked with PAN if there
is any mismatch in the name entry in the
records of Aadhaar and PAN. Taxpayers are
required to rectify either of the documents,
PAN or Aadhaar card, so as to link the two
records.
Q 27. Whether my PAN will be treated as
invalid if I do not link my Aadhaar num-
ber with PAN?
As per proviso to Sec. 139AA(2), in case
assessee fails to intimate the Aadhaar Num-
ber, the PAN allotted to the person shall be
treated as invalid and the other provisions
of this Act shall apply, as if the person had
not been allotted PAN.

However, in case of Binoy Viswam v. Union of
India [2017] 82 taxmann.com 211 the Supreme
Court has partially stayed the operation of
Proviso to Section 139AA(2). It held that if the
assessee does not hold the Aadhaar number
then PAN should not be considered invalid.
However, if assessee is holding Aadhaar num-
ber he must intimate it to the Department.
Your PAN will be treated as invalid if you
do not link it with Aadhaar number as the
Apex Court has given relief in those cases
where taxpayers did not possess Aadhaar
number. However, if assessee doesn’t pos-
sess an Aadhaar card, his PAN will not be
treated as invalid.
Q 28. What is the last date to link Aadhaar
number with PAN?
As per provisions of Section 139AA(2) ev-
ery person who has been allotted PAN as
on July 1, 2017, who is eligible to obtain
Aadhaar, shall intimate his Aadhaar num-
ber to the department on or before a date
to be notified by the Govt. The Govt. has
notified September 30, 2019 as the last date
for linking of Aadhaar with PAN.
Q 29. I cannot get my Aadhaar number by
the end of due date of filing Income-tax
Return. How can I file ITR?
It is mandatory for every person, who is
eligible to obtain Aadhaar number, to quote
the Aadhaar number in Income-tax return
form. Where the person does not possess
the Aadhaar number, the Enrolment ID shall
be quoted in the Income-tax return. Follow-
ing assessees have been exempted from the
requirement of quoting Aadhaar number or
Enrolment ID:
1. An Individual residing in States of Assam,
Jammu and Kashmir and Meghalaya
2. A non-resident individual as per the
Income-tax Act


  1. An Individual whose age is 80 years or
    above at any time during the previous
    year


FAQs ON INCOME-TAX RETURNS FOR ASSESSMENT YEAR 2019-
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