The Central Board of Direct Taxes (CBDT) on Saturday said that those who have Aadhaar cards must quote them while filing Income Tax returns or applying for new PAN cards from July 1. The direction is in line with the Supreme Court ruling that upheld the Centre’s decision to make it compulsory for assessees to link their PAN and Aadhaar numbers. However, the court ordered a partial stay on the operation of sub-section 2 of Section 139AA of the IT Act which said that the PAN cards of all those who already had their Aadhaar cards made or were eligible for it will be deemed invalid if they did not submit their Aadhaar numbers to the designated authority (for linking PAN and Aadhaar). The top court was hearing a clutch of petitions that challenging the constitutional validity of Section 139AA of the IT Act.
READ: Supreme Court on Aadhaar
The CBDT said the top court has provided partial relief to those who do not have Aadhaar and therefore their PAN cards will not be cancelled.
“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,” it said.
Senior officials of the CBDT told PTI the apex court’s order given Friday was “studied” by a high-level team of authorities from the Law Ministry, Finance Ministry, CBDT and the Income Tax Department after which the clarification was issued.