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Linkage of PAN with Aadhaar is mandatory for filing I-T return: SC

Today, the Supreme Court has made the linkage of PAN with Aadhaar is mandatory for filing I-T return.

A Bench comprises of Justices A.K. Sikri and S. Abdul Nazeer said the top court has already decided the matter and upheld the Section 139AA of the Income Tax Act.

The direction of the court came on an appeal filed by the Centre against a Delhi High Court order allowing two people, Shreya Sen and Jayshree Satpute, to file Income Tax returns for 2018-19 without linking their Aadhaar and  PAN  numbers.

Aadhaar | National News

The bench said in its judgement that the High Court’s verdict was based on the consideration that the decision on making Aadhaar-PAN linkage compulsory for filing returns was pending in the Supreme Court. “Thereafter, this court has decided the matter and upheld Section 139AA of the Income Tax Act.” 

The APEX  court further said that the respondent had filed her income tax returns for 2018-’19 based on the orders of the High Court, but will have to link their Aadhaar and PAN card to file them for the 2019-’20 financial year.

Last year in the month of September, the Supreme Court upheld the constitutional validity of Aadhaar. It, however, struck down some of its provisions including its linking with bank accounts, mobile phones, and school admissions.

The Supreme Court also made Aadhaar optional for small and marginal farmers who want to avail the first instalment worth Rs 2,000 under the Rs 75,000 crore  Pradhan Mantri Kisaan Samman  Nidhi scheme. Under this scheme, the farmers will have to present their Aadhaar number to avail of the second instalment.

The  Union Ministry of Agriculture said in a statement that “For transfer of the first instalment the period is December 2018 to March 2019.”

“However for transfer of subsequent instalments, Aadhaar number shall have to be compulsorily captured.”

The Centre has also asked state governments to prepare a database of small and marginal farmer families, with details such as name, gender, caste, Aadhaar number, bank account number and phone number.




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