Aadhar is compulsory for filing of ITR
All resident Indian is require to link Aadhar with PAN to
file Income Tax return.
Income Tax return can be filed on or after 1st
July 2017 after successful link of Aadhar number with your PAN, otherwise you cannot
file your return.
Data Mismatch: To link Aadhar card with PAN, person has to match all
information like name, father name, address and date of birth are same on both
card (PAN and Aadhar). If there is any different in above like difference in
date of birth in Pan and Aadhar will not be linked. And the person will face
problem in filing of return.
Correction of Data: If any person who has data change in Aadhar or
PAN, is require to update in any of card and resubmit with other authority to
correct data.
NRI and company assessee: This notification is not applicable on
Non resident of India and Company, LLP and Firm, because they are not eligible
to obtain Aadhar.
In case of filing return of
company, LLP and firm, director/ partner of authorized person should link his
Aadhar number with Pan otherwise return cannot be filed.
(Government
notification) PRESS RELEASE as on 5th April 2017
Mandatory
Quoting of Aadhaar For PAN Applications & Filing Return of Income
Section
139AA of the Income-tax Act, 1961 as introduced by the Finance Act, 2017
provides for mandatory quoting of Aadhaar / Enrolment ID of Aadhaar application
form, for filing of return of income and for making an application for
allotment of Permanent Account Number with effect from 1st July, 2017.
It
is clarified that such mandatory quoting of Aadhaar or Enrolment ID shall apply
only to a person who is eligible to obtain Aadhaar number. As per the Aadhaar
(Targeted Delivery of Financial and Other Subsidies, Benefits and Services)
Act, 2016, only a resident individual is entitled to obtain Aadhaar. Resident
as per the said Act means an individual who has resided in India for a period
or periods amounting in all to one hundred and eighty-two days or more in the
twelve months immediately preceding the date of application for enrolment.
Accordingly, the requirement to quote Aadhaar as per section 139AA of the
Income-tax Act shall not apply to an individual who is not a resident as per
the Aadhaar Act, 2016.
It
means all tax payer and tax assesee who is resident of India has to obtain
Aadhar card and link with Income Tax return.
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