Difficulty in filing Returns for Non-Resident Assessee due to non-linkage of PAN and Aadhaar
Nipan Bansal
Managing Partner at Parshotam & Associates | Director at NRI Services Inc (Canadian Co.) | FEMA Practitioner | International Taxation Advisor | Insolvency Professional | E-Commerce Consultant
Dear Member,
The ICAI has received concerns from many of the members about difficulty in filing the Income-tax Returns for Non-Residents. The primary difficulty faced by many of the members is that many NRIs are facing problems due to making of their PAN inoperative on account of Non-Linkage with Aadhaar. As per Section 139AA of the Income Tax Act, 1961, Assessees having Aadhaar are required to link their PAN with Aadhaar. The due dates for linking the PAN with Aadhaar has been extended from time to time, which finally ended on 30th?June, 2023.
It is also to be noted that the section exempts linking of PAN with Aadhaar for Non-resident Assessees as they are not required to obtain Aadhaar as per the Aadhaar Rules. However, the difficulty is faced in cases where the Non-resident Assessee has obtained Aadhaar either since he was a resident at the time of obtaining the Aadhaar or for any other reason.
In connection with the above difficulty, the CBDT has directed that all Assessees are required to update their profile on the ITD portal wherein the Residential Status option is also available. It is recommended that the same be updated from time to time whenever there is a change. It is seen that mostly where such Non-Resident status is updated by such assesses their PAN are active and have not been made inoperative.
ITD has said in a tweet that NRIs should contact their jurisdictional officer online with copy of PAN card and passport showing the period of stay outside India to support their claim of non-residential status.
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Further, the Income-tax department, by way of a tweet, has directed that if any of the Non-Resident Assessees whose PAN has been made inoperative for the reason of non-linking with Aadhaar, an e-mail can be sent to Income-tax India about the same. The email is to be sent to the IDs :
A copy of the email may also be marked to :?[email protected]. The non-resident Assessee in such case is required to send the following documents as attachment to the email :
The PAN activation process generally takes two working days. The members may accordingly carry out the above process well in advance so that the returns are filed in time.