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Procedure of intimating AADHAAR number to Income-tax Department by permanent account number (PAN) holder and quoting of the same in PAN applications in compliance of section 139AA of the Income-tax Act.

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..... eral of Income-tax (Systems) or Director-General of Income-tax (Systems) shall specify the formats and standards along with procedure, for the verification of documents filed with the application in sub-rule (4) or intimation of the Aadhaar number in sub-rule (5), for ensuring secure capture and transmission of data in such format and standards and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relating to furnishing of the application forms for allotment of permanent account number and intimation of Aadhaar number. 2. In exercise of the powers delegated by the Central Board of Direct Taxes, vide above Notification G. S. R. No. 642(E), dated June 27, 2017, the authority for intimating Aadhaar number, formats and standards along with procedure, for the verification of documents filed with the application in sub-rule (4) or intimation of the Aadhaar number in sub-rule (5) of rule 114 of the Income-tax Rules, 1962, format and standards for ensuring secure capture and transmission of data, appropriate security, archival and retrieval policies in relation to furnishing of the application forms for allotment of perman .....

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..... seeding. However, there will not be any additional fee on account of Aadhaar seeding while making new PAN application or change request. (ii) eFiling system of the Income-tax Department. Online By visiting and filling required information, PAN, Aadhaar number, name as per Aadhaar, date/year of birth etc., through applicable link provided on e-filing portal of the Income-tax Department, i.e., www.incometaxindiaefiling.gov.in Free service. B. For quoting Aadhaar in new PAN application process :- (i) Guidelines for filling the Column No. 12 of Form 49A Column No. Column details Guidelines for filling the form 12 of Form 49A In case of a person, who is required to quote Aadhaar number or the Enrolment ID of Aadhaar application form as per section 139AA. Aadhaar Number As per provisions of section 139AA of the Income-tax Act, 1961, Aadhaar number has to be provided. Copy of Aadhaar letter/card shall be provided as proof of Aadhaar. Enrolment ID (EID) of applicat .....

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..... r referred to as UIDAI) through available authentication modes, i.e., demographic, biometric, OTP, e-KYC or multi-factor or as specified by the UIDAI. Aadhaar data shall also be matched with PAN/PAN application data before authentication. PAN applications or request for linking of Aadhaar with PAN may be rejected if mismatches in Aadhaar and PAN data are observed. 4. PAN and e-filing service providers shall ensure that the identity information of Aadhaar holder, demographic as well as biometric, is only used for submission to the Central Identities Data Repository of the UIDAI for Aadhaar authentication purpose. However, demographic information of Aadhaar shall also be sent to Income-tax Department for linking with PAN. Any deviation will be treated as non-compliance to security and confidentiality clause or similar clause of their respective agreements/contracts and may lead to applicable penalty as per their respective agreements/contracts. (Sd.) . . . . . S.K. Chowdhari, Pr. Director General of Income-tax (Systems). New Delhi. Annexure I Form for Aadhaar seeding into PAN database PAN NAME AS PER .....

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