Kumari Palany & Co

CBDT mandates Aadhar for ITR Filing

Posted on: 02/Apr/2019 2:48:19 PM
The Central Board of Direct Taxes (CBDT) has rolled out a notification that mandates Aadhar number for ITR filing. According to the order issued, starting from this month, for all the income tax returns filed, Aadhar number is mandatory. This has come into effect starting from 1st April.

All the tax payers who intend filing their IT returns pertaining to the financial year 2018-19 can do so before 31st July. For this, one should compulsorily get their PAN card and Aadhar card linking done. To do the linking, the last date is extended for 6 months and the new deadline is 30th September.

Back in September 2018, the Supreme Court had reaffirmed Aadhar Validity.  Further, according to Section 139 AA(2) of Income Tax Act, each and every individual who can get Aadhar number shall provide it at the time of PAN card application and ITR filing. Be it electronic or manual filing, it is mandatory to provide Aadhar number for IT return filing.

As far as we consider the IT returns filed before 1st April without providing Aadhar details, there is a relief in the order that the filing will be accepted in spite of non-quoting of Aadhar.

This initiative to mandate Aadhar number for filing tax returns from April 1 is an anti-evasion initiative. While on the other hand, the last date to link Aadhar card and PAN card is postponed to 30th September 2019. Commenting on this initiative, experts say it would be of help for the tax department to gather information from multiple sources.

Coming on to the cases where the tax payer has just applied for the Aadhar number, it is enough if the enrollment ID pertaining to the submitted Aadhar application is provided.

Aadhar is not enough

Starting from October, it is not going to be sufficient if you submit only your Aadhar number, but also PAN card details. The last date for linking the two is 30th September. This is for the 6th time that the government has postponed deadline to link Aadhar card with PAN card. Earlier, the deadline fixed was 31st March.