Section 139AA (1)
If a person is eligible to obtain an Aadhaar Card (Number), then it is mandatory to quote the Aadhaar Number or the 28 digit enrolment id while applying for Permanent Account Number (PAN) Card in form 49A (for Indian Nationals) and while filing their Income Tax Returns.
Section 139AA (2)
For every person who is eligible to obtain an Aadhaar Card, it is mandatory to link the Aadhaar Card with the PAN Card before the prescribed due date.
The Income Tax department had earlier made it mandatory to link the PAN to the AADHAAR card by 31 March, 2023. The I-T department has also issued links on its website for taxpayers to check if their PAN is linked to AADHAAR.
How to Link Aadhaar And PAN Card?
- – Aadhaar PAN linkage is not done before 31/03/2022
- – Valid PAN
- – Aadhaar number
- – Valid mobile number
Step-by-Step Guide to LINK Aadhar and PAN Card:
|Step:1||Payment of applicable fee either on e-Filing Portal using “e-Pay Tax” service or if bank account is not authorized for payment through e-Pay tax, then payment to be done through Protean (NSDL) Portal under major head (021) and minor head (500).|
|Step:2||Submit the AADHAAR PAN link request on e-Filling Portal, either immediately if payment is made through e-Pay Tax service or after 4-5 working days of making of payment if payment is done on Protean (NSDL).|
Here’s how to check Aadhar-PAN card link status online?
1. Go to the Income Tax e-filing portal — https://www.incometax.gov.in/iec/foportal/
2. On the homepage, select Quick Links, then Link Aadhaar Status
3. Now you will see two fields where the taxpayer needs to enter PAN and Aadhaar numbers
4. Following this, a pop-up message will be displayed.
5. If Aadhaar and PAN are linked, the message will say – Your PAN is already linked to given Aadhaar
6. If your PAN and Aadhaar are not linked, a message will be on your screen saying – PAN not linked with Aadhaar. Please click on ‘Link Aadhaar’ to link your Aadhaar with PAN
7. If the Aadhaar-PAN link is in progress, the person will see this message – Your Aadhaar-PAN linking request has been sent to UIDAI for validation. Please check the status later by clicking on ‘Link Aadhaar Status’ link on Home Page.
To check you documents’ status via SMS, the taxpayer will need to send SMS to 567678 or 56161. If your Aadhaar card is linked with PAN, following message will be received – Aadhaar is already associated with PAN in ITD database. Thank you for using our services.
However, if it’s not linked, thetaxpayer willl be told – Aadhaar is not associated with PAN (number) in ITD database. Thank you for using our services.
Is it mandatory to link PAN card with Aadhaar for NRI?
Section 139AA (3)
As per the [notification number 37/2017, F. No. 370133/6/2017-TPL], the government notifies that the provisions of the section 139AA shall not apply to an individual who does not possess the Aadhaar number or the Enrolment ID and is:-
- Residing in the States of Assam, Jammu and Kashmir and Meghalaya;
- A non-resident as per the Income-tax Act, 1961;
- Of the age of eighty years or more at any time during the previous year;
- Not a citizen of India.
However, to avoid any potential tax or legal complications in India, NRIs should also link their PAN card with Aadhaar card.
Conclusion: This simply translates to the fact that if you are an NRI, a Foreign Citizen, a super senior citizen, or an individual from Assam, J&K and Meghalaya, then it is not mandatory for you to obtain an Aadhaar and hence it is not mandatory for NRIs to link it to the PAN Card with Aadhaar number. But linking Aadhaar with PAN will be of benefit to each Aadhaar and Pan Card holder.