Aadhaar now mandatory for PAN & Filing Returns

Aadhaar now mandatory for PAN & Filing Returns

-Shruti Sahay

Finance Act, 2017 as earlier introduced by the Income-tax Act, 1961 under its Section 139AA has now made quoting of Aadhaar / Enrolment ID of Aadhaar application form mandatory, for filing of return of income and for making an application for allotment of Permanent Account Number with effect from 1st July, 2017.

This new scheme is applicable only to a person who is eligible to obtain Aadhaar number. As per the Aadhaar Act, 2016, only a resident individual is entitled to obtain Aadhaar. Resident here means an individual who has resided in India as much as 182 days or more in the twelve months immediately precedes the date of application for enrolment.

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