The deadline to link your PAN card with Aadhaar for filing of income tax returns is September 30, as per a Supreme Court ruling. The Central Board of Direct Taxes (CBDT) of Ministry of Finance has made it mandatory to link 12-digit Aadhaar number with the 10-digit PAN card in order to file income tax returns. The agency had issued an official notification clarifying that the deadline for PAN-Aadhaar linking was extended till September 30, 2019. The deadline for PAN-Aadhaar linking has been extended several times in past, although another extension does not seem likely.
Here's how these two identity cards (PAN and Aadhaar) can be linked:
Step 1: Visit the Income Tax Department e-filing portal. Find the option of PAN-Aadhaar linking
Step 2: Enter your 12-digit UIDAI-issued Aadhaar number and your 10-digit alphanumeric PAN
Step 3: Fill your name in the 'Name as per AADHAAR' category
Step 4: Mark 'I have the only year of birth in Aadhar card,' if you have only the birth year on the Aadhaar
Step 5: Mark 'I agree to validate my Aadhar details with UIDAI,' if you agree to do so
Step 6: Enter the captcha code on your screen.
Step 7: Click on 'Link Aadhaar' option to request linking of PAN and Aadhaar
Step 8: You will receive a confirmation message on your screen saying 'your Aadhaar has been successfully linked to PAN, if your Aadhaar details match with your PAN details.
You can also check the status of the PAN-Aadhaar linking on the Income Tax Department's website.
There is a possibility of linking failure between PAN-Aadhaar card in the following cases:
1) Mismatch in the spelling and placing of the middle and last name can cause linking failure in PAN or Aadhaar card.
2) If there is a discrepancy in the date of birth
3) In case of a gender mismatch
An Aadhaar-Pan mismatch will need to be rectified immediately in case of any such discrepancies listed above. For changes over details on the Aadhaar card, Unique Identification Authority of India (UIDAI) will have to be approached. Similarly, UTI Infrastructure Technology and Services Ltd. will have to be approached in case of a mistake in the PAN card. Post a request for correction, it is likely to take a week for the respective agencies to get the rectification done and send across the new cards to you.
CBDT's recent rule states that failure to link Aadhaar with PAN will lead to the PAN inoperative and the individual's IT returns will never be processed by the Income Tax Department. As per the Sub-section (2) of section 139AA of the Income Tax Act, all such PAN cards will become "inoperative" that have not been linked to Aadhaar number till the deadline notified by the income tax department.
"In order to protect the validity of transactions previously carried out through such PAN, it is proposed to amend the said proviso so as to provide that if a person fails to intimate the Aadhaar number, the PAN allotted to such person shall be made inoperative in the prescribed manner," the Finance Bill said.
The government is yet to define what inoperative means, although it is likely that one won't be able to use PAN card to carry out any financial transactions, until its link with Aadhaar. This also means that one won't be able to file income tax returns as the IT department will not accept the same without PAN-Aadhaar linkage.
By Rupa Burman Roy