CBDT extended deadline of PAN linking with Aadhaar to 31/12/2017
CBDT order u/s 119 extending deadline of PAN linking with Aadhaar to 31/12/2017
Government of India
Ministry of Finance Department of Revenue
Central Board of Direct Taxes
North-Block, ITA.II Division New Delhi
dated the 31st of August,2017
Order under Section 119 of the Income-tax Act, 1961(‘Act’)
Under the provisions of recently introduced section 139AA of the Income-tax Act, with effect from 01.07.2017, all taxpayers having Aadhar Number or Enrolment Number are required to link it with PAN Number for filing the tax return. The said provision was relaxed by the Central Board of Direct Taxes (‘CBDT’) vide its order dated 31.07.2017,in file of even number,wherein further time till 31.08.2017 was allowed to the taxpayers to link Aadhar with PAN.
On consideration of the matter, CBDT, in exercise of powers conferred under section 119 of the Act, modifies para 3 of its earlier order dated 31.07 .2017 and further extends the time for linking Aadhar with PAN till 31.12.2017.
As per the existing provisions of section 139AA of the Income Tax Act, 1961, the linking of PAN to Aadhaar Number has been made compulsory for filing of the income tax returns. However the provisions regarding PAN becoming invalid on failure to link Aadhaar has been stayed by the Supreme Court.
Earlier, the CBDT had clarified that Income-tax returns (ITRs) without linking of Aadhaar and PAN would not be taken up for processing unless the PAN of taxpayer were linked with Aadhaar by August 31, 2017.