PAN, Aadhaar linkage is mandatory; here is how you can do it
The Supreme Court (SC) has allowed linking of
PAN with
Aadhaar
while reading out its verdict on the constitutional validity of
Aadhaar. The apex court also said that Aadhaar is a must to file
income tax return (
ITR) and also to apply for a new PAN.
As per the Central Board of Direct Taxes (CBDT) notification dated
September 28, 2019, the
deadline to link PAN with Aadhaar has been
extended to December 31, 2019. Earlier, the deadline to link the same
was September 30. Also from April 1, 2019 it is mandatory to quote and
link Aadhaar number while filing ITR unless specifically exempted.
According to chartered accountants, an individual cannot file their ITR
without linking the two first.
If you do not link your PAN with your Aadhaar, then your PAN will become inoperative from October 1 onwards.
Here is how you can link your PAN with Aadhaar.
- If you are already a registered user at income tax e-filing website
If you are already filing tax returns, chances are that your
PAN is already linked with Aadhaar if you have mentioned it previously
while filing ITR in the previous assessment years. It is done by the
income tax department in case details of both are already available with
it.
You can check if your Aadhaar is already linked to your PAN by
visiting the income tax e-filing website
www.incometaxindiaefiling.gov.in
Login to the website by entering PAN (User ID), password and your date
of birth. Once you are logged in and your account opens, click on
'Profile Settings' tab and select the last option 'Link Aadhaar'.
The screen will show the message, 'Your PAN is already linked to Aadhaar number XXXX1234'.
In case your PAN is not linked to Aadhaar then a form will appear where
you will be required to enter details - name, date of birth and gender
as per PAN records. Next your Aadhaar number. Click on submit after
entering the captcha code appearing on the screen.
Once submitted, a success message will be displayed on your screen.
- For non- registered users
If you don't want to register yourself at the e-filing website,
there is another way using which you can link your PAN and Aadhaar. A
hyperlink has been provided at the homepage of the e-filing website and
also on the income tax website
http://incometaxindia.gov.in/Pages/default.aspx.
Just click on 'Link Aadhaar' on the e-filing website. A new form will
appear where you are required to enter details - PAN, Aadhaar number,
Name as per Aadhaar.
If your aadhaar card has only year of birth, then you must also tick the option: 'I have only year of birth in Aadhaar card'
Enter the captcha code and click on submit. Once submitted
successfully, a message will be displayed on your screen showing your
PAN is successfully linked to Aadhaar.
Other methods
a) By sending an SMS to PAN service providers
If you are unable to link your PAN and Aadhaar using the e-filing
website of the department then there are other ways for linking PAN and
Aadhaar.
Central Board of Direct Taxes (CBDT) in its notification dated June 29,
2017 has provided other methods to link PAN and Aadhaar other than the
methods mentioned above.
You can link your PAN and Aadhaar by sending a simple SMS. You can send
an SMS to either of the PAN service providers namely NSDL e-Governance
Infrastructure Limited or UTI Infrastructure Technology and Services
Limited (UTIITL).
You can simply send an sms in a specific format using a keyword to the either 567678 or 56161.
The format is:
UIDPAN<SPACE><12 digit Aadhaar><SPACE><10 digit PAN>
For example, if your Aadhaar number is 111122223333 and PAN is
AAAPA9999Q. Then you are required to send sms to 567678 or 56161 as
UIDPAN 111122223333 AAAPA9999Q
NSDL and UTI won't charge you for this. However, SMS charges as levied by the mobile operator will be applicable.
b) Manual linking by
filing
up a form (Annexure-I)
As per the above mentioned notification, CBDT has provided for a manual
method as well to ease the problems of taxpayers in case the person is
unable to sort out the problem of mismatch in the data of PAN and
Aadhaar through other methods.
You can visit a service centre of PAN service provider, NSDL or
UTIITSL. You will be required to fill in the form 'Annexure-I' along
with the supporting documents i.e. copy of PAN card and Aadhaar card.
Unlike online services, this service is not free of charge. An
individual is required to pay a prescribed fee to them. The fee charged
depends on whether while linking, correction is made in the PAN or
Aadhaar details.
For any correction in the PAN details, the fee charged is Rs 110. On
the other hand, for correcting Aadhaar details, the prescribed fee is Rs
25.
Biometric authentication is compulsory in case there is a major mismatch in data of PAN and Aadhaar.
Points to Note:
1. If using online methods, an Aadhaar OTP will be generated in
case your name does not match that on your PAN card whereas your date of
birth and gender matches. The OTP will be sent to the mobile number
registered/linked to the Aadhaar number entered online. You will have to
enter that OTP online to continue and complete the linking process.
2. It is advisable that in case there is a mismatch in the data of PAN
and Aadhaar you get it corrected before trying to link the two numbers.