Section 139AA of Income Tax Act 1961 - Quoting of Aadhaar Number

Meaning and provisions of Section 139AA of Income Tax Act

Section 139AA of the Income Tax Act, 1961 provides provisions relating to quoting of Aadhaar number in specified Income Tax matters. The provision requires eligible persons to quote Aadhaar number or Aadhaar enrolment ID in applications for allotment of Permanent Account Number (PAN) and in Income Tax Returns.

Section 139AA - Quoting of Aadhaar number

(1) Every person who is eligible to obtain Aadhaar number shall, on or after 1st July, 2017, quote Aadhaar number:

• in the application form for allotment of Permanent Account Number; and
• in the return of income.

Where a person does not possess Aadhaar number, the Aadhaar enrolment ID issued at the time of enrolment shall be quoted in the PAN application or Income Tax Return, as applicable.

(2) Every person who has been allotted PAN and is eligible to obtain Aadhaar number shall intimate Aadhaar number to the prescribed authority in the prescribed manner. Failure to intimate Aadhaar number may result in PAN being made inoperative in the manner prescribed.

(3) The provisions of this section shall not apply to such persons or classes of persons or areas as may be notified by the Central Government in the Official Gazette.

Explanation

For the purposes of Section 139AA, the expressions Aadhaar number, enrolment and resident have the meanings assigned under the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016.

The term Aadhaar Enrolment ID means the 28 digit Enrolment Identification Number issued to a resident at the time of Aadhaar enrolment.

Related Income Tax Act Sections

Section 139 - Return of Income
Section 139A - Permanent Account Number