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Aadhaar and PAN Linking : It is mandatory ?

The Finance Act 2017 inserted a new section 139AA which required every person who is eligible to obtain Aadhar shall quote Aadhar number while applying for PAN and in the return of income. This is mandatory from 1st July 2017 as per the Act.

As per the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016, only a resident individual (in India for a period aggregating 182 days or more in the 12 months immediately preceding date of enrolment) is entitled to obtain Aadhaar.

It should be noted that those who are eligible to obtain Aadhaar is covered by this section and just those who have been allotted Aadhar. Where the person does not possess the Aadhaar Number, the Enrolment ID of Aadhaar shall be quoted.

Central Government has exempted the following categories of person from the requirement of quoting Aadhaar

  1. those residing in the States of Assam, Jammu and Kashmir and Meghalaya

  2. a non-resident as per the Income-tax Act, 1961

  3. of the age of eighty years or more at any time during the previous year

  4. not a citizen of India

The amendment is presently challenged for its constitutional validity in the Supreme Court. Defending the Centre’s stand to make Aadhaar mandatory for filing of income tax returns and to apply for PAN, Attorney-General Mukul Rohatgi referred to around 10 lakh fake PAN cards and said Aadhaar was the only system which could prevent duplication or fake cards.

The other issue raised by the pettitioners is regarding the violation of their right to privacy by making Aadhar mandatory. The government however held that privacy was not a fundamental right, and that Article 21 only guarantees protection of life and personal liberty. The final verdict is still pending.

Meanwhile income tax department has enabled a Linking of Aadhaar Number with PAN online at the website Every person who has been allotted permanent account number as on the 1st day of July, 2017, and who is eligible to obtain Aadhaar number, is required to intimate it to the Income Tax Department. In case of failure to intimate the Aadhar number, PAN number allotted to the person shall become invalid.

There has been no official notification however regarding the form and manner in which  in Aadhaar and PAN details has to be furnished, because Section 139AA itself is challenged before Supreme Court.

How to Link Aadhar

incometax india home page

There is no need to login, just click on the link on the left pane “Link Aadhaar”. Then Provide PAN, Aadhaar no. and ENTER NAME EXACTLY AS GIVEN IN AADHAAR CARD (avoid spelling mistakes) and submit

Aadhaar PAN linking

After verification from UIDAI, the linking will be confirmed. In case of any minor mismatch in Aadhaar name provided, Aadhaar OTP will be required. The date of birth and gender in PAN and Aadhaar should be exactly same. This facility can be used by anyone to link their Aadhaar with PAN.

Roshan Thomas, FCA, DISA(ICAI)

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