Procedure of intimating AADHAAR number to Income Tax and quoting AADHAAR in PAN applications – Notification

Procedure of intimating AADHAAR number to Income Tax Department by PAN holder and quoting AADHAAR in PAN applications iu/s 139AA

Procedure of intimating AADHAAR number

F.No.  DGIT(S)/DIT(S)-1/Aadhaar Seeding/0005/2015/Part 6
GOVERNMENT OF INDIA
CENTRAL BOARD OF DIRECT TAXES
DIRECTORATE  OF INCOME- TAX (SYSTEMS)

Notification No. 7 of 2017

New Delhi,  29th June, 2017

Subject :- Procedure of intimating AADHAAR number to Income Tax Department by Permanent Account Number (PAN) holder and quoting of the same in PAN applications in compliance of Section 139AA of Income Tax Act.

Sub-rule (5) and (6) to rule 114 of Income Tax Rules, 1962 notified vide notification G.S.R. No. 642(E) dated 27.6.2017, states that:-

“(5)  Every person who has been allotted permanent account number as on the 1st day of July, 2017 and who in accordance with the provisions of sub-section (2) of section  139AA  is  required  to intimate his Aadhaar number, shall intimate his Aadhaar number to the Principal Director General of Income-tax(Systerns) or Director General of Income-tax (Systems) or the persons authorized  by  the said authorities.

(6) The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall specify the formats and standards along with procedure, for the verification of documents filed with the application in sub-rule(4) or intimation of the Aadhaar number in sub-rule (5), for ensuring secure capture and transmission of data in such format and standards and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relating to  furnishing of the application forms for allotment of permanent account number and intimation of Aadhaar number.”

2. In exercise of the powers delegated by the Central Board of Direct Taxes vide above notification S.R. No. 642(E) dated 27.6.2017, the authority for  intimating  Aadhaar  number, formats and standards along with procedure, for the verification of documents filed with the application in sub-rule(4) or intimation of the Aadhaar number in sub-rule (5) of Rule 114 oflncome Tax Ru1es, 1962, format and standards for ensuring secure capture and transmission of data, appropriate security, archival and retrieval policies in relation to furnishing of the application forms for allotment of permanent account number and intimation of Aadhaar number will be as follows:-

A. For intimating Aadhaar number by existing PAN holders:-

S No. Authority to whom  Aadhaar number is to be informed Mode Manner through which Aadhaar has to be informed Whether any fee is levied or not
(i)

Either of the PAN service providers namely Mls NSDL e-Govemance Infrastructure Limited(NSDL eGov) or M/s UTI Infrastructure Technology And Services Limited (UTIITSL)

SMS

By sending a SMS, in specified format, to specified ‘Short code’ and using specified Keyword which are :-

  • Short Code:- 567678 or 56161
  • Keyword :- UIDPAN
  • Format of  SMS  -Keyword<Space><12  digit Aadhaar><Space><10 digit PAN>

For Example
Send   SMS  to     567678   or  56161   in following format:-

UIDPAN<Space><12  digit Aadhaar><Space><10 digit PAN>

Example  of SMS
UIDPAN  111122223333 AAAPA9999Q

Free service. SMS charges as levied by mobile operator of the PAN holder will apply
     Online By visiting and filling required information, such as PAN,  Aadhaar Number, Name as per  Aadhaar, Date/Year of Birth etc.,  through applicable link provided  on  the  website of either of PAN service provider i.e. www.tin-nsdl.com for NSDL eGov or www.utiitsl.com for UTIITSL.  Free Service
    Through designated PAN Service
Centre
By visiting  designated  PAN  service centre of PAN service provider NSDL eGov or  UTIITSL,  PAN  holder  has to fill prescribed form as provided m Annexure-! which has to be submitted to designated PAN service centre along with copy of PAN card, Aadhaar card and prescribed applicable fee. PAN  holder may  authenticate  Aadhaar  Biometrically on visit   to   such  PAN   service  centre. Biometric  authentication  shall compulsorily be required in cases where there are sufficient  mismatches  in  PAN and Aadhaar data.   Details of designated  PAN service centre shall be published by PAN service providers on their respective websites  i.e.  www.tin-nsdl.com   for  M/s NSDL eGov or www.utiitsl.com  for M/s UTIITSL. Paid     service. Approved prescribed  fee will be levied by PAN  service centre   on PAN holder who  files request       for Aadhaar seeding. However, there will not be any additional fee on account of Aadhaar seeding while making new PAN application or Change request
(ii) eFiling  system of the Income Tax Department Online By visiting and filling required information,  PAN,  Aadhaar Number, Name as per Aadhaar, Date/Year of Birth etc., through applicable link provided on e-filing portal of the Income Tax Department i.e. www .incometaxindiaefiling. gov .in  

B. For quoting Aadhaar in new PAN application process:-

(i)  Guidelines for filling the Column No. 12 of Form 49A

Column No Column Details Guidelines for filling the form
12 of Fonn 49A

In case of a person, who is required to quote Aadhaar number or the Enrolment ID of Aadhaar application fonn as per section 139AA

Aadhaar  Number
As per provisions of section 139AA of Income Tax Act, 1961, Aadhaar number has to be provided. Copy of Aadhaar letter/card shall be provided as proof of Aadhaar

Enrolment ID (EID) of application for Aadhaar
Only if Aadhaar is not allotted to the applicant, then EID (which includes date & time of enrolment) for Aadhaar shall be provided. Copy of EID receipt shall be provided as proof of enrolment

As specified by Ministry of Finance, Government of India notification No. 37/2017, F. No.  370133/6/2017-TPL  dated  May 11, 2017, it would be optional to mention Aadhaar as well as EID for the individuals (i) residing in the States of Assam, Jammu and Kashmir and Meghalaya; (ii) a non-resident as per the Income-tax Act, 1961; (iii) of the age of eighty years or more at  any time during the previous year;

Name as per Aadhaar letter/card or Enrolment ID for Aadhaar application form

  • If the Aadhaar is provided by the applicant, then name as per AADHAAR letter/card has to be provided;
  • If EID is provided by the applicant, then name as appearing on EID receipt has to be provided in this

Supporting documents of Proof of Identity, Address and Date of Birth (other than Aadhaar) as specified in Rule 114(4) oflncome Tax Rules, 1962 will be applicable for cases where there is mismatch in PAN application and Aadhaar data or the PAN applicant has provided Aadhaar EID or where the PAN applicant has been exempted from compulsory quoting of Aadhaar as per Ministry of Finance, Government of India  notification  No. 37/2017, F. No. 370133/6/2017-TPL  dated May  11,2017

C. For quoting Aadhaar in form titled “Request For New PAN Card Or/ And Changes Or Correction in PAN Data”:-

(i) Following column in place of column no. 10 of Form titled “Request For New PAN Card Or/ And Changes Or Correction in PAN Data”

Procedure of intimating AADHAAR number

(ii) Guidelines for filling column no. 10 of form titled “Request For New PAN Card Or/And Chanes Or Correction in PAN Data”

Column No Column Details Guidelines for fillin the form

10 of form titled “Request For New PAN Card Or/ And ChangesOr Correction in PAN Data”

AADHAAR number (if allotted)

Aadhaar Number
As per provisions of section 139AA oflncome Tax Act, 1961, Aadhaar number, if allotted shall be provided for the purpose of linking of Aadhaar with PAN. Copy of Aadhaar letter/card shall be provided as proof of Aadhaar.

Name as per Aadhaar letter/card
If the Aadhaar is provided by the applicant, then name as per AADHAAR  letter/card has to be provided;

Supporting documents of Proof of Identity, Address and Date of Birth (other than Aadhaar) as specified in Rule 114(4) of Income Tax Rules, 1962 will be applicable for cases where there is mismatch in PAN application and Aadhaar data or where the PAN holder has been exempted from compulsory quoting of Aadhaar as per Ministry of Finance, Government of India notification No. 37/2017, F. No. 370133/6/2017-TPL dated May 11, 2017

2. Aadhaar number can be informed to the Income Tax Department by the PAN holder/applicant through the authority and procedure mentioned

3. Aadhaar shall be linked to PAN after due authentication of Aadhaar from Unique Identification Authority of India (UIDAI) (hereinafter referred to as UIDAI) through available authentication modes i.e. demographic, biometric, OTP, e-KYC or Multi-factor or as specified by the UIDAI. Aadhaar data shall also be matched with PAN/PAN application data before authentication. PAN applications or request for linking of Aadhaar with PAN may be rejected if mismatches in Aadhaar and PAN data are observed.

4. PAN and e-Filing service providers shall ensure that the identity information of Aadhaar holder, Demographic as well as Biometric, is only used for submission to the Central fdentities Data Repository of the UIDAI for Aadhaar authentication However, demographic information of Aadhaar shall also be sent to Income Tax Department for linking with PAN. Any deviation will be treated as non-compliance to security and confidentiality clause or similar clause of their respective agreements/contracts and may lead to applicable penalty as per their respective agreements/contracts.

Sd/-

(S.K. Chowdhari)
Pr. Director General of Income-tax(Systems)
New Delhi

Download Notification No. 7/2017 Click Here >>

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