Quoting of Aadhar Number and Linking with PAN [ Section 139AA Read with Rule 114AAA ]

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..... r allotment of permanent account number; (ii) in the return of income where the person does not possess the Aadhaar Number, the Enrolment ID of Aadhaar application form issued to him at the time of enrolment shall be quoted in the application for permanent account number or, as the case may be, in the return of income furnished by him. [ Section 139AA(1) ] Linking of PAN w .....

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..... tion 139AA of the Income-tax Act, 1961 (the Act) read with rule 114AAA shall face the following consequences as a result of his PAN becoming inoperative: (i) refund of any amount of tax or part thereof, due under the provisions of the Act shall not be made; (ii) interest shall not be payable on such refund for the period, beginning with the date specified under sub- .....

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..... ipal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall specify the formats and standards along with the procedure for verifying the operational status of permanent account number under rule 114AAA (1) and sub-rule (2). [ Rule 114AAA(5) ] When provisions of section 139AA not Applicable The provisions of this section shall not apply to such .....

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