CBDT Notifies Aadhaar Mandatory for income tax return filing wef 01.04.2019

CBDT Notifies Aadhaar Mandatory for income tax return filing wef 01.04.2019: Central Government, hereby notifies that every person who has beenallotted permanent accountnumber as on the 1^stday of July, 2017,and who is eligible to obtain Aadhaar number,shall intimate hisAadhaar number. CBDT notifies that it is mandatory to quote and link Aadhaar number while filing the return of income w.e.f 01.04.2019, unless specifically exempted.

Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes

NOTIFICATION No. 31/2019

New Delhi, the 31^stof March, 2019

S.O. 1495(E).-In exercise of the powers conferred under sub-section (2) of section 139AA of the Income-tax Act, 1961 (Act), the Central Government, hereby notifies that every person who has beenallotted permanent accountnumber as on the 1^stday of July, 2017,and who is eligible to obtain Aadhaar number,shall intimate hisAadhaar numberto the Principal Director General of Income-tax (Systems) or Principal Director of Incometax (Systems) in the form and manner specified inNotification no. 7 dated 29^thof June, 2017issued by the Principal Director General of Income Tax (Systems) by30^thof September. 2019. 2. This notification shall not be applicable to those persons or such class of persons or any State or part of any State who/which are/is specifically excluded under sub-section (3) of section 139AA of the Act. 3. However,notwithstandingthe last date of linking of Aadhaar number with PAN being extended to 30.09.2019 in para 1 above, it is also made clear inCircular No. 6 of 2019that w.e.f.01^stof April, 2019,it is mandatory to quote Aadhaar number while filing the return of income as required under Section 139AA(1)(ii) unless specifically exempted as per any notification issued under sub-section (3) of section 139AA of the Act. It is also made clear that the returns being filed either electronically or manually cannot be filed without quoting the Aadhaar number. (Rajarajeswari R.) Under Secretary (ITA.II), CBDT (F. No. 225/75/2019-ITA.II)