{"id":139031,"date":"2017-06-29T12:23:36","date_gmt":"2017-06-29T06:53:36","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=139031"},"modified":"2017-06-29T12:23:36","modified_gmt":"2017-06-29T06:53:36","slug":"aadhar-mandatory-for-pan-application-from-1st-july","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2017\/06\/29\/aadhar-mandatory-for-pan-application-from-1st-july\/","title":{"rendered":"Aadhar mandatory for PAN application from 1st July"},"content":{"rendered":"

G.S.R. 642(E).\u2014<\/strong>In 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
\n1. (1) These rules may be called the Income Tax (17th Amendment) Rules, 2017.<\/p>\n

\u00a0 \u00a0(2) They shall come into force from the 1st day of July, 2017.<\/p>\n

2. In the Income Tax Rules, 1962,-<\/p>\n

I. in Rule 114, for sub-rule (5), following shall be substituted, namely:-<\/p>\n

\u201c(5) Every person who has been allotted permanent account number as on the 1st day of July, 2017 and who in\u00a0accordance with the provisions of sub-section (2) of Section 139AA is required to intimate his Aadhaar number,\u00a0shall intimate his Aadhaar number to the Principal Director General of Income-tax (Systems) or Director- General\u00a0of Income-tax (Systems) or the person authorised by the said authorities.
\n(6) The Principal Director General of Income-tax (Systems) or Director-General of Income-tax (Systems) shall\u00a0specify the formats and standards alongwith procedure, for the verification of documents filed with the application\u00a0under sub-rule (4) or intimation of Aadhaar number in sub-rule (5), for ensuring secure capture and transmission\u00a0of data in such format and standards and shall also be responsible for evolving and implementing appropriate\u00a0security, archival and retrieval policies in relation to furnishing of the application forms for allotment of\u00a0permanent account number and intimation of Aadhaar number\u201d;<\/p>\n

II. in Appendix II, in Form No. 49A,-<\/p>\n

(i) for Column number 12 and entries relating thereto, the following shall be substituted namely:-<\/p>\n

\u201c12. In case of a person, who is required to quote Aadhaar number or the Enrolment ID of Aadhaar application\u00a0form as per Section 139AA,-<\/p>\n

Please mention your AADHAAR number (if allotted): —————————————–<\/p>\n

If AADHAAR number is not allotted, please mention the Enrolment ID of Aadhaar application form: ———————————–
\nName as per AADHAAR letter or card or as per the Enrolment ID of Aadhaar application form:\u201d ———————————-<\/p>\n

[Notification No. 56\/2017\/F.No. 370142\/40\/2016-TPL]<\/p>\n

Note:-<\/strong> (1) The principal rules were published vide notification number S.O. 969 (E), dated the 26th\u00a0March, 1962\u00a0and last amended by Income-tax (16th Amendment) Rules, 2017 vide notification number S.O. 1927(E), dated the 16th\u00a0June, 2017.<\/p>\n

MINISTRY OF FINANCE<\/p>\n

\n","protected":false},"excerpt":{"rendered":"

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 <\/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":[4,15],"tags":[],"class_list":["post-139031","post","type-post","status-publish","format-standard","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"\nAadhar mandatory for PAN application from 1st July | 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\/06\/29\/aadhar-mandatory-for-pan-application-from-1st-july\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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Board of Direct Taxes notifies the Income\u2013tax (Fifth Amendment) Rules, 2019","author":"Bhumika Indulia","date":"September 1, 2019","format":false,"excerpt":"G.S.R. 614(E)\u2014In exercise of the powers conferred by Section 139 A read with Section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:\u2014 Short title and commencement- (1) These Rules may\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":85621,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/11\/15\/the-income-tax-29th-amendment-rules-2016-notified\/","url_meta":{"origin":139031,"position":1},"title":"The Income Tax (29th Amendment) Rules, 2016, notified","author":"Saba","date":"November 15, 2016","format":false,"excerpt":"S.O. 3399(E).\u2014In exercise of the powers conferred by Section 32, Section 115BA and Section 295 of the Income Tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes, hereby, makes the following rules further to amend the Income Tax Rules, 1962, namely:- (1) These rules may be called\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":120331,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/04\/08\/cbdt-extends-time-to-submit-panform-no-60-to-banks\/","url_meta":{"origin":139031,"position":2},"title":"CBDT extends time to submit PAN\/Form No. 60 to banks","author":"Saba","date":"April 8, 2017","format":false,"excerpt":"G.S.R. 331(E).\u2014In\u00a0exercise of the powers conferred by Section 139A and Section 285BA, read with Section 295 of the Income Tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income Tax Rules, 1962, namely: 1. (1) These rules may\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":130841,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/05\/14\/govt-notifies-exemption-from-quoting-aadhaarenrolment-id-to-certain-individuals\/","url_meta":{"origin":139031,"position":3},"title":"Govt. notifies Exemption from quoting Aadhaar\/Enrolment ID to certain individuals","author":"Saba","date":"May 14, 2017","format":false,"excerpt":"The Central Government vide notification dated 11th May, 2017 has notified that the requirement of quoting of Aadhaar\/Enrolment ID shall not apply to the following individuals if they do not possess the Aadhaar\/Enrolment ID: An individual who is residing in the State of Assam, Jammu and Kashmir and Meghalaya. An\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":135711,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/06\/07\/cbdt-notifies-changes-in-rules-related-to-refund-of-tds\/","url_meta":{"origin":139031,"position":4},"title":"CBDT notifies changes in Rules related to refund of TDS","author":"Saba","date":"June 7, 2017","format":false,"excerpt":"[Notification No. 45\/2017 ,\u00a0dated 5th June, 2017] G.S.R. 554(E).\u2014In exercise of powers conferred by Section 295 of the Income Tax Act, 1961 (43 of 1961) (hereinafter referred to as the \u2018Act\u2019), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:\u2014\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":98541,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/01\/11\/bank-accounts-to-be-linked-with-pan-form-no-60-by-feb-28-2017\/","url_meta":{"origin":139031,"position":5},"title":"Bank accounts to be linked with PAN & Form No. 60 by Feb. 28, 2017","author":"Saba","date":"January 11, 2017","format":false,"excerpt":"G.S.R. 14(E).\u2014In exercise of the powers conferred by Section 139A and Section 285BA, read with Section 295 of the Income Tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the\u00a0following rules further to amend the Income-tax Rules, 1962, namely:\u2014 1. 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