Who needs to link Aadhaar and PAN?
CA Yash shah
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CA Yash shah
US Tax & US GAAP | Indian Direct & Indirect Taxes | Canada bookkeeping, payroll and Tax | Team Lead | Trainer | Application testing & competitive analysis | Content writer | CA | Pursuing CPA | Member of Toastmasters
Section 139AA of the Income Tax Act provides that every person who has been allotted a permanent account number (PAN) as on the 1st day of July, 2017, and who is eligible to obtain an Aadhaar number, shall intimate his Aadhaar number in the prescribed form and manner.
In other words, such persons have to mandatorily link their Aadhaar and PAN before the prescribed date (Presently, 31.03.2022 without fee payment and 31.03.2023 with prescribed fee payment For more details refer to CBDT circular No.7/2022 dated 30.03.2022.