Exemptions under mandatory Aadhaar-PAN linking


05 Jul 2017

Mandatory Aadhaar-PAN linking: Who all are exempt?

Starting July, linking Aadhaar with PAN became mandatory for filing tax returns. However, there are certain sections which are exempt from the otherwise mandatory linking subject to specific conditions.

As early as May, the CBDT had exempted these categories from the purview of Section 139AA of the I-T Act.

Read on to find out who exactly these exemptions apply to.

The categories that have been exempted

Section 139AA isn't applicable to those categorized as NRIs under I-T laws, those of 80 years of age and above, those who aren't legal Indian citizens, and residents of Assam, Meghalaya and Jammu and Kashmir, ONLY IF they do not possess Aadhaar or enrolment ID.


Others might lose their PAN if not linked with Aadhaar

Others might lose their PAN if not linked with Aadhaar

According to the Aadhaar Act, 2016, all residents are eligible for Aadhaar. However, due to various conditions, registrations haven't even started or started partially in some states.

Under section 139AA, those who have or are eligible to get Aadhaar shall inform the tax authorities of the same.

Failure to do so can lead to cancellation of PAN at a to-be-notified date.

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So how can you link the two?

To link Aadhaar with PAN, you can visit https://incometaxindiaefiling.gov.in (available on the column of options on the left side) and fill your details. New users can register on the portal first, although registration isn't necessary for linking.

Registered users can go to the 'Profile Settings' tab and then link Aadhaar.

Conversely, you can send an SMS to 567678 or 56161.

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