{"id":119531,"date":"2017-04-06T09:53:39","date_gmt":"2017-04-06T04:23:39","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=119531"},"modified":"2017-04-06T09:53:39","modified_gmt":"2017-04-06T04:23:39","slug":"mandatory-quoting-of-aadhaar-for-pan-applications-it-returns-applicable-only-to-resident-individuals","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2017\/04\/06\/mandatory-quoting-of-aadhaar-for-pan-applications-it-returns-applicable-only-to-resident-individuals\/","title":{"rendered":"Mandatory quoting of Aadhaar for PAN Applications &#038; IT Returns applicable only to resident individuals"},"content":{"rendered":"<div class=\"contentdiv\">\n<div style=\"text-align: justify;\" align=\"center\">Section 139-AA 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.<br \/>\nIt 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 139-AA of the Income Tax Act shall not apply to an individual who is not a resident as per the Aadhaar Act, 2016.<\/div>\n<div style=\"text-align: right;\">Ministry of Finance<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Section 139-AA of the Income Tax Act, 1961 as introduced by the Finance Act, 2017 provides for mandatory quoting of Aadhaar \/ <\/p>\n","protected":false},"author":91,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1188,2],"tags":[],"class_list":["post-119531","post","type-post","status-publish","format-standard","hentry","category-hot_off_the_press","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Mandatory quoting of Aadhaar for PAN Applications &amp; IT Returns applicable only to resident individuals | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2017\/04\/06\/mandatory-quoting-of-aadhaar-for-pan-applications-it-returns-applicable-only-to-resident-individuals\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mandatory quoting of Aadhaar for PAN Applications &amp; IT Returns applicable only to resident individuals\" \/>\n<meta property=\"og:description\" content=\"Section 139-AA of the Income Tax Act, 1961 as introduced by the Finance Act, 2017 provides for mandatory quoting of Aadhaar \/\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2017\/04\/06\/mandatory-quoting-of-aadhaar-for-pan-applications-it-returns-applicable-only-to-resident-individuals\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2017-04-06T04:23:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/08\/North-Block.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Saba\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Saba\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2017\/04\/06\/mandatory-quoting-of-aadhaar-for-pan-applications-it-returns-applicable-only-to-resident-individuals\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2017\/04\/06\/mandatory-quoting-of-aadhaar-for-pan-applications-it-returns-applicable-only-to-resident-individuals\/\",\"name\":\"Mandatory quoting of Aadhaar for PAN Applications & IT Returns applicable only to resident individuals | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"datePublished\":\"2017-04-06T04:23:39+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/e8e76b10dfc9c0d576324bfdbb2c2785\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2017\/04\/06\/mandatory-quoting-of-aadhaar-for-pan-applications-it-returns-applicable-only-to-resident-individuals\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2017\/04\/06\/mandatory-quoting-of-aadhaar-for-pan-applications-it-returns-applicable-only-to-resident-individuals\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2017\/04\/06\/mandatory-quoting-of-aadhaar-for-pan-applications-it-returns-applicable-only-to-resident-individuals\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Mandatory quoting of Aadhaar for PAN Applications &#038; 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An\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":147931,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/08\/04\/kerala-high-court-allows-income-tax-return-filing-without-quoting-aadhaar\/","url_meta":{"origin":119531,"position":1},"title":"Kerala High Court allows Income Tax Return filing without quoting Aadhaar","author":"Prachi Bhardwaj","date":"August 4, 2017","format":false,"excerpt":"Kerala High Court: In the writ petition filed by\u00a0Prasanth Sugathan, legal director of the SFLC, the Court passed an interim order allowing the petitioner to file his Income Tax Return manually without quoting the Aadhaar number. The petitioner\u00a0had challenged the mandatory requirement to quote Aadhaar number or enrollment ID for\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":139031,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/06\/29\/aadhar-mandatory-for-pan-application-from-1st-july\/","url_meta":{"origin":119531,"position":2},"title":"Aadhar mandatory for PAN application from 1st July","author":"Saba","date":"June 29, 2017","format":false,"excerpt":"G.S.R. 642(E).\u2014In exercise of the powers conferred by Section 139A and Section 139AA, read with Section 295\u00a0of the Income Tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to\u00a0amend the Income Tax Rules, 1962, namely:\u2014 1. (1) These rules may be\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":164814,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/10\/23\/rbi-clarifies-linking-aadhaar-bank-accounts-mandatory\/","url_meta":{"origin":119531,"position":3},"title":"RBI clarifies that linking Aadhaar to bank accounts is mandatory","author":"Saba","date":"October 23, 2017","format":false,"excerpt":"Press Release Some news items have appeared in a section of the media\u00a0quoting a reply to a Right to Information Act application that Aadhaar number linkage with bank accounts is not mandatory. The Reserve Bank clarifies that, in applicable cases, linkage of Aadhaar number to bank account is mandatory under\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/02\/RBI-3.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/02\/RBI-3.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/02\/RBI-3.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/02\/RBI-3.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/02\/RBI-3.jpg?resize=1050%2C600&ssl=1 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