Section 139AA - Quoting of Aadhaar number. - Income-tax Act, 1961

1 [Quoting of Aadhaar number. 139AA. (1) Every person who is eligible to obtain Aadhaar number shall, on or after the 1st day of July, 2017, quote Aadhaar number- (i) in the application form for allotment of permanent account number; (ii) in the return of income Provided that 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. 3 [Provided further that nothing in the first proviso shall apply in respect of any application form for allotment of permanent account number or return of income furnished on or after the 1st day of October, 2024. ] (2) Every person who has been allotted permanent account number as on the 1st day of July, 2017, and who is eligible to obtain Aadhaar number, shall intimate his Aadhaar number to such authority in such form and manner as may be prescribed, on or before a date to be notified by the Central Government in the Official Gazette: Provided that in case of failure to intimate the Aadhaar number, the permanent account number allotted to the person shall be 2 [ made inoperative after the date so notified in such manner as may be prescribed ] . 4 [ (2A) Every person who has been allotted permanent account number on the basis of Enrolment ID of Aadhaar application form filed prior to the 1st day of October, 2024, shall intimate his Aadhaar number to such authority in such form and manner, as may be prescribed, on or before a date to be notified by the Central Government in the Official Gazette. ] (3) The provisions of this section shall not apply to such person or class or classes of persons or any State or part of any State, as may be notified by the Central Government in this behalf, in the Official Gazette. Explanation .-For the purposes of this section, the expressions- (i) Aadhaar number , Enrolment and resident shall have the same meanings respectively assigned to them in clauses (a), (m) and (v) of section 2 of the Aadhaar (Targeted Delivery of Financial and other Subsidies, Benefits and Services) Act, 2016; (18 of 2016...) (ii) Enrolment ID means a 28 digit Enrolment Identification Number issued to a resident at the time of enrolment.] ********** Notes:- 1. Inserted vide THE FINANCE ACT, 2017 w.e.f. 1st day of April, 2017. 2. Substituted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-09-2019 before it was read as deemed to be invalid and the other provisions of this Act shall apply, as if the person had not applied for allotment of permanent account number 3. Inserted vide Section 42 of the Finance (No. 2) Act, 2024 dated 16-08-2024 w.e.f. 01-10-2024 4. Inserted vide Section 42 of the Finance (No. 2) Act, 2024 dated 16-08-2024 w.e.f. 01-10-2024