notification no. 7/2017 procedure of intimating aadhaar number to income tax department by permanent account number pan holder and quoting of the same in pan applications in compliance of setion 139aa of income tax act

/ F.No. DGIT(S)/DIT(S)-IIAadhaar ScedinglOOO512015IPart 6 GOVERNMENT OF INDIA CENTRAL BOARD-OF DIRECT TAXES DIR ECTORATE OF INCOME-TAX(SYSTEMS) Notification _ 7 _ of 20 17 New Delhi. 29 111 June, 2017 Subject :- Procedure of intimating AADHAAR Dumber to lncomc Tax Department by Permanent Account Numbfr(PAN) holder and quoting of the same in PAl'! applications in compliance of S«tion 139AA of Income Tax Act. Sub-rule (5) and (6) to rule 114 of Income Tax Rules, 1962 notified vide notification G.S.R. No. 642(E) dated 27.6.2017, states that:- "(5) Every person who has been allotted pennanent account number as on the I SI day of July, 2017 and who in accordance with the provisions of sub-section (2) of section 139AA is required to intimate his Aadhaar number, shall intimate his Aadhaar number to the Principal Director General of Income-tax(Systems) or Director General of Income-lax(Syslems) or the persons authorized by the said authorities. (6) The Principal Director General of Income-tax(Systems) or Director General of Income-lax (Systems) sball speciFy the fonnals and standards along with procedure, for the verification of documents filed with the application in sub-rule(4) or intimation of the Aadhaar number in sub-rule (5), for ensuring secure capture and transmission of data in such fonnat and standards and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relating to furnishing of the application forms for allotment of permanent account number and intimation of Aadhaar number." 2. Ln exercise of the powers delegated by the Central Board of Direct Taxes vide above notification O.5.R. No. 642(E) dated 27.6.20 17, the authority for intimating Aadhaar number, Fonnats and standards along with procedure, for the verification of documents filed with the application in sub-rulc(4) or intimation of the Aadhaar number in sub-rule (5) of Rule 114 of lncome Tax Rules, 1962, format and standards for ensuring secure capture and transmission of data, appropriate security, archIval and retrieval policies in relation to furnishing of the application forms for allotment of permanent account number and intimation of Aadhaar number will be as follows:- A. For intimating Aadhaar number by eristing PAN holders:- S.No_ Authority to Mode Manner through which Aadhaar has to Whether any whom Aadhaar be informed fee is levied or number is to be Dot informed (i). Either of the PAN SMS By sending a SMS. in specified format, to Free service. service providers specified 'Short code' and using specified SMS charges as namely Mis NSDL Keyword which are :- levied by mobile e-Govemancc operator of the Infrastructure • Short Code:- 567678 or 56161 PAN holder will Limited(NSDL • Keyword :- UillPAN apply. cGov) or Mis UTI Fonnat of SMS - Infrastructure • -- Keyword<Space><12 digit Technology And Services Limited(UTIITSL) (ii). eFiling systcm of the Income Tax Depanment. On-linc hrough esignated 'AN ervice entre On- line Aadhaar><Space><IO digit PAN> For Example Send SMS to 567678 or 56161 111 following format:- UIDPAN<Space><12 digit Aadhaar><Space><lO digit PAN> Example of SMS: UTDPAN 111122223333 AAAPA9999Q By visiting and filling required information. such as PAN, Aadhaar Number, Name as per Aadhaar, Datc!Year of Birth elc., through applicable link provided on the website of either of PAN service provider i.e. www.tin-nsdl.com for NSDL eGo" or www.uliitsl.com for UTIITSL. By visiting designated PAN service centre of PAN service provider NSDL eGo" or UTIITSL. PAN holder has to fill prescribed fonn as provided In Annexure-I which bas to be submitted to designated PAN service centre along with copy of PAN card, Aadhaar card and prescribed applicable fcc. PAN holdcr Free service. Paid service. Approved prescribed fee will be levied by PAN service ccntre on PAN holder who files request for may authenticate Aadhaar BiometricaHy Aadhaar on visit to such PAN servIce centre. seeding. Biometric authentication shall However, there compuls<!rily be required in cases where wil1 not be any there are sufficient mismatches in PAN additional fee on and Aadhaar data. Octails of dcsignated account of PAN service centre shall be publisbed by Aadhaar seeding PAN service providers on their rt."Spcctive while making websites i.c. www.tin-Ilsdl.com for MIs [Jew PAN NSDL eGov or www.ullitsl.com for MIs application or UTIlTSL. Change request. By visiting and filling required Free service. information. PAN. Aadhaar Number, Name as per Aadhaar, DatC/Year of Birth etc., through applicable link provided on e-filing portal of the Income Tax Dcpartmcnt www.lncomctaxindiaefillng.gov.in I.c. 8. For quoting Aadhaar in new PAN application process:- (i) Guidelines for flIling the Column No. 12 of Form 49A Column Column Delails Guidelines for filling the form No. 12 of In case of a person. Aadhaar Number Fonn49A who is requjrcd (0 quote Aadhaar As per provisions of section 139AA of Incume Tax Act, 1961, number or the Aadhaar number has to be provided. Copy of Aadhaar letter/card Enrolment ID of sball be provided as proof of Aadhaar. Aadhaar appl ication fonn as Enrolment 10 lEI D) of a[![!lication for Aadhaar per section 139AA. Only if Aadhaar is not allotted to the applicant, then ElO (which includes date & time of enrolment) for Aadhaar shall be provided. Copy of EIO receipt sball be provided as proof of enrolment. As specified by Ministry of Finance, Government of India nOlilieation No. 3712017, F. No. 370133/6I20 17-TPL dated May II. 2017, it would be optional (0 mcntion Aadhaar as well as Ero for the individuals (i) residing in the States of Assam, Jammu and Kasbmir and Meghalaya; (ij) a non-resident as per the Income-tax Act, 1961 ; (iii) of the age of eighty years or more at any time during the previous year; Name as I!er Aadhaar letter/card or Enrolment ro for Aadhaar a[!plication form • If the Aadhaar is provided by thc applicant, then name as pcr AADHAAR letter/card has to be provided; • Lf Ern is provided by the applicant, then name as appearing on ErO receipt has to be provided in this field. Supporting documents of Pruof uf Idcnliry. Address and Date of Birth (other than Aadhaar) as specified in Rule 114(4) of income Tax Rules, 1962 will be applicable for cases where there is mjsmatch in PAN application and Aadhaar data or the PAN applicant has provided Aadhaar EID or where the PAN applicant has been exempted from compulsory quoting of Aadhaar as pcr Ministry of Finance. Government of India notification No. 37/2017. F. No. 370 133/6/20 1 7-TPL dated May 11 , 20 17. C. For quoting Aadhaar in form titled "Request for New PAN Card Orl And Changes Or Correction in PAl" Data" :- (i) Following column in place of column no. J 0 of form titJed "Request For New PAN Card Or/ And Changes Or Correction in PAN Data" 10 AADHAAR Dumber (if allotted) I I I I I I I I I I I I I l Name as per AADIlAAR letter/card I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I (ii) Guidelines for filling column no. 10 ofform titled " Request For New PAN Card Or/ And Chanl!es Or Correction in PAN Data" Column No. Column Details Guidelin~ for fillin!! the form 10 of fonn AADHAAR number Aadhaar Number titled "Request (if allotted) As per provisions of section 139AA of lncollle Tax Act, For New PAN 1961, Aadhaar number. if allotted shall be provided for the Card Or/ And purpose of linking of Aadhaar with PAN. Copy of Aadhaar Changes Or lener/card shall be provided as proof of Aadhaar. Correction III PAN Data" Name as l!er Aadhaar letter/card • If the Aadhaar is provided by the applicant, then name as per AADHAAR letter/card has to be provided; Supporting documents of Proof of Identity, Address and Date of Birth (other than Aadhaar) as specified in Rule 114(4) of Income Tax Rules. 1962 will be applicable for cases where there is mismatch in PAN application and Aadhaar data or where the PAN holder has becn exempted from compulsory quoting of Aadhaar as per Ministry of Finance, Government of India notification No. 37/2017, F. No. 370133/612017-TPL dated May 11 ,2017. 2. Aadhaar number can be informcd to the Income Tax Department by the PAN holder/applicant through the authority anti pru\,;l:oun: LI'lt:1l1ium:d auovc. 3. Aadhaar shall be linked to PAN after due authentication of Aadhaar from Unique Identification Authority of India (UIDA I) (hereinafter referred to as UlDAI) through available authentication modes i.c. demographic, biometric, OTP, e-KYC or Multi-f..'lctor or as specified by the UTDAI. Aadhaar data shall also be matched with PAN/PAN application data before authentication. PAN applications or request for linking of Aadhaar with PAN may be rejected if mismatches in Aadhaar and PAN data are observed. 4. PAN and e-Filing service providers shall ensure that the identity infonnation of Aadhaar holder, Demographic as well as Biometric, is only used for submission to the Central Identities Data Repository of the UiDAI for Aadhaar authentication purpose. However, demographic infomlation of Aadhaar shall also be sent to Income Tax Department for linking with PAN. Any deviation will be treated as non-compliance to security and confidentiality clause or similar clause of their respecti ve agreements/contracts and may lead to applicable penalty as per their respective agreements/contracts. SdI- (S.K. Chowdhari) Copy 10:- Pro Director General of Income-tax(Systcms) New Delhi. 1. PPS to the Chainnan and Members, CBDT, North Block, New Delhi 2. All Pr. Chief Commissioners! Director Generals of Income tax - with a request to circulate amongst all officers In their regions! charges. 3. JS(TPL)-l & IV Media coordinator and Official spokesperson of CBDT. 4. D1T(IT)/ DIT(Aud;t)/ DIT(V;g.)/ ADG(Systems)-1,2,3,4,51 CITCPC) Bangalore, CIT(CPC- TDS) Ghaziabad, C1T(OSD)(Systems). Ghaziabad. 5. ADG(pR, PP&OL) with a request for advertisement campaign for the Notification. 6. TPL and ITA Divisions ofCBDT. 7. The Institule of Chanered Accountants of India. I P Estate. New Delhi. 8. Web Manager, WW\\ .lIlcQmctaxindia.gov.1n for hosting on the website. 9. Database cell for uploading on www.irsofficersonlmc.gov.m and in DG System's comer. 10. ITBA publisher for uploading on ITBA website. Add!. Director General (Systems)-l