LANDLINE PHONE NUMBER SHOULD NOT BE MANDATORY IN FORMS

[CA DEV KUMAR KOTHARI]

Special utility of mobile phones:

Utility of mobile phone is more important for communication by messaging, calls and for OTP (one time password). Without mobile phone these facilities cannot be provided. Therefore, mobile phone number is necessary in present days of working with ITES (Information technology enable services)

Whereas landline number is not used and cannot be used for purposes of messaging and OTP. Landline number provides a more assurance about fixed address.

Land line phone vs Mobile phone:

Landline phone is operational at a fixed place or address because it is connected to wire which are brought and installed in a place. From the place it has limited mobility in which it can be moved due to limitation of length of wire. Therefore, landline phone can be considered as evidence of place or address. In case one has to change place, beyond limited area, it is to be with permission and working by the service provider.

Whereas in case of mobile phones, place of location of its working is not fixed. It can be moved from place to place and can be operational subject to connectivity service provided by the service provider.

Profile updating on portal of Income Tax Department:

In profile a mobile phone number is mandatory. Mobile phone is also required to be linked with mobile phone number in information as per AADHAR.

In profile , a landline number is not necessary. Even without land line number profile can be completed and worked upon with mobile phone number.

Even in ITR forms mobile phone number is required and land line phone number is not mandatory.

Mandatory requirement of landline number in some forms:

In some e-forms under Income Tax Act and Rules, and also in other laws, requirement to fill in landline phone number is mandatory. Without filling in the land line phone number the form is not completed an cannot be saved and uploaded. On data entry for landline phone number in form, the system may require to update the information in profile also for such landline number, otherwise landline number cannot be entered into the form.

For example, in form 35 for first appeal, there is mandatory requirement of landline phone number.

Any significant purpose of land line phone number to be made mandatory is not understandable.

It mean that If you do not have a landline phone number, then you cannot file an appeal. For filing of appeal either you are required to obtain a landline phone or just to file form, can use someone else land line phone number or may enter an old number which is not in use. This is possible because at present there is no verification of phone number with the website of phone service provider.

In such situation if one has no land line phone number, he need to have favor of some known person who has a landline phone to enter his number. Such person can be un-necessarily bothered by tax department if there is occasion of contacting you over landline phone number.

Falling number and percentage of landline phone numbers:

Landline phone numbers are not with many people. In case of individuals having landline phone number is now rare because mobile phone is essential and more convenient. Land line numbers are these days used only by large organization or large families having many very old persons who find more comfort with land line phones. In this regard we find following information which is found at page 3 of Monthly Telecom Scenario December 2021 ( in this Wireline means landline)

This is published by Statistics Section Department of Telecommunication GOI in the publication with the following title for the publication:

On the following webpage:

https://dot.gov.in/reportsstatistics/monthly-telecom-scenario-december-2021

Thus considering 2percent or 1/50th ratio of land line phone numbers in total phone numbers the mandatory requirement of land line phone number is not understandable.

In view of fact that mobile phone is now essential and it is also found in AADHAR data which is to be furnished in most of situations, mobile phone number is also required in many other matters. Land line numbers are falling.

Therefore, the requirement of landline phone number should not be mandatory. And in any case form should be accepted without land line phone number.