With effect from 1st July 2017, mentioning Aadhaar number or Aadhaar enrolment ID has become compulsorily in the ITR form. It will be necessary for filing returns as well as for Permanent Account Number application form.
As per the Aadhaar Act, 2016, section 139AA of the Income Tax Act, it will not be applicable for individuals who do not reside in India.
Exemption from Linking of PAN and Aadhaar
Linking Aadhaar with PAN is mandatory only for those individuals who are eligible for obtaining Aadhaar. Certain individuals who are exempt from this rule include:
- NRIs, OCIs, POIs, etc. who do not reside in India but conduct businesses here do not have to get their PAN linked with Aadhaar.
- Foreign nationals residing in India also do not have to mandatorily get their Aadhaar linked with PAN.
- Taxpayers of Assam, Meghalaya and J&K are also exempted from linking their PAN with Aadhaar.
- Those senior citizens who are above 80 years of age do not have to mandatorily link both their documents.
Process of Linking Aadhaar to Income Tax Returns
The Government has made it very easy to link PAN with Aadhaar for Income Tax Returns. People can either get their documents linked online or by simply sending the SMS.
Linking PAN and Aadhaar by SMS
The taxpayer has to type a message UIDPAN<space><12 Digit Aadhaar> <space><10 Digit PAN> and the message has to be sent either to 567678 or 56161.
For example, if a taxpayer’s Aadhaar number is 987654321098 and his PAN is ABCDE9876F, he has to type the message UIDPAN 987654321098 ABCDE9876F and send it to 567678 or 56161.
Linking PAN and Aadhaar Online
Linking PAN and Aadhaar online for Income Tax Return (ITR) filing is very easy and it gets completed in seconds. Necessary steps are mentioned below:
Step 1: Visit the ITR e-filing website (https://incometaxindiaefiling.gov.in/).
Step 2: Click on the Link Aadhaar option in the Services section.
Step 3: Enter your PAN number
Step 4: Input your Aadhaar number
Step 5: Enter your name as mentioned in the Aadhaar card.
Step 6: Tick the square if only your birth year is mentioned in your Aadhaar card as the date of birth.
Step 7: Enter the verification code and click on the Link Aadhaar button.
Your Aadhaar will be linked instantly with your PAN. However, your PAN will not be linked with Aadhaar if details like name, gender and date of birth do not match in both documents. In that case, you will first have to get your details corrected and then link both documents again.
How to Rectify Issues in Linking PAN and Aadhaar
The only issue that occurs in linking PAN and Aadhaar card is because there are errors in the spelling of your name, gender or date of birth. These errors might be due to a number of reasons such as error in updating the details in your document or due to other human errors. This could lead to a serious issue in case you want to link your PAN and Aadhaar. In order to get your documents linked, you will first have to get those details corrected. There are separate methods for updating your details for both PAN and Aadhaar.
In case there are errors in your PAN details, you will have to get it rectified through the NSDL website. If your Aadhaar has errors, you can get it updated at UIDAI’s website.
Correcting Errors in PAN Card
In order to get your PAN card details corrected, you have to follow the steps mentioned below:
Step 1: Visit the NSDL PAN website (https://www.onlineservices.nsdl.com/paam/endUserRegisterContact.html).
Step 2: Select Changes or Correction in Existing PAN Data / Reprint of PAN Card option from the drop down list in Application Type section.
Step 3: Select your category as Individual.
Step 4: Fill your details in the form.
Step 5: Click on the Submit button.
Step 6: Submit relevant documents authenticating your request in the form.
Step 7: A fee of Rs 107 has to be submitted in case the address of communication is within India and Rs 989 has to be submitted in case the address of communication is outside India.
Step 8: The updated PAN card will be delivered to the address within 45 days of application.
Correcting Errors in Aadhaar Card
In case there are errors in your Aadhaar card, you will not be able to link your PAN. It is a necessity to get your Aadhaar details rectified first. However, this process is not as tough or time taking.
- Visit UIDAI’s Self Service Update Portal https://ssup.uidai.gov.in/web/guest/update.
- Login to the portal by entering your Aadhaar number and the OTP sent to your registered mobile number.
- In the Data Update Request section, apply for Aadhar correction/update of your data.
- In the Documents Upload section, upload relevant documents in support of your application.
- In BPO Service Provider Selection section, choose a team that will help you in rectification of errors.
- Once resolved, you can easily get your PAN and Aadhaar linked so that your Income Tax is processed without any hassle.
Aadhaar card holders can also visit a nearby Aadhaar Enrolment Centre with relevant supporting documents to get their details updated quickly. They have to fill the form and submit it with self-attested copies of proofs.
FAQs on Linking Aadhaar to Income Tax Returns
Q. I don’t fall in the taxable income bracket. Should I have to get Aadhaar or link it to PAN?
A. Even if you do not fall under the income tax slab, you should enrol for Aadhaar and link your PAN with Aadhaar to avoid deactivation.
Q. I don’t have Aadhaar. Can I still e-file?
A. You can still e-file your income tax returns even if your PAN is not linked with Aadhaar. However, you should link both documents soon as it may be mandatory for the next fiscal.
Q. What information should I provide to register Aadhaar in the ITD e-Filing website?
A. You have to only mention your Aadhaar number while filing your income tax returns. No other details related to your Aadhaar have to be mentioned here.
Q. How to reset my password through Aadhaar at the Income Tax e-Filing website for an individual user?
A. You can enter your PAN and select the Forgot Password option. Then you have to provide the mobile number registered with Aadhaar. An OTP will be sent to your mobile number. Enter this OTP to reset your password.
Q. Is it mandatory to link Aadhaar number in e-Filing profile at the Income Tax website?
A. Aadhaar and PAN have been made mandatory for e-filing taxes. If you do not link Aadhaar and PAN, your tax returns may not be processed.
Q. Do NRIs have to provide their Aadhaar card to file tax returns in India?
A. NRIs are exempted from providing Aadhaar number while filing Income Tax Returns as they are not eligible to possess one.