The Supreme Court on Friday upheld the newly-inserted provision in the Income Tax Act mandating linking of Aadhaar number with Permanent Account Number (PAN), but it partially stayed its operation.
A bench of Justice A.K. Sikri and Justice Ashok Bhushan said that those who already possess Aadhaar number will have to link it with PAN, but it cannot be insisted upon in case of people not possessing Aadhaar card.
Holding that the said provision in the IT Act was not violative of Article 14 (Right to Equality) and Article 19, Justice Sikri pronounced the judgment and said that the new provision may be effective prospectively and not retrospectively, and the transactions already undertaken in the past cannot be reopened.
Income Tax Department has been sending emails on how to do the PAN-Aadhaar linking online, advertisements in leading national dailies have described how it can be done via SMS.
An email via Income tax Department reads, "This (linking of Aadhaar and PAN) will be useful for E-Verification of Income Tax returns using Aadhaar OTP (One-Time Password)."
Link Aadhaar Card with PAN card via Income Tax website:
The Income Tax department's e-filing website (incometaxindiaefiling.gov.in ) has created a special tab on the home page to allow users easily link PAN and Aadhaar.There is no need of user login or registration to use the feature, enabling people to link the two unique identities without any hassle.
Steps to do it:
# On the home page of the Income Tax e-filing official website spot and click on the new 'Link Aadhaar' hyperlink provided on the left hand side.
# Fill in the essential details like PAN, Aadhaar No. and name in the respective fields and hit 'Submit'. (Note: Cross check the spelling of name, it should be exactly what is written on the identity cards.)
# UIDAI will verify the details and the linking will be confirmed.
Note:It is mandatory for the user to ensure that the date of birth and gender in PAN and Aadhaar are exactly same.
Link Aadhaar Card with PAN card with SMS
The Income Tax Department has also made it convenient for the tax payers to link their Aadhaar card with PAN via SMS facility.
According to an advertisement published by the tax department, Aadhaar - a 12-digit number issued by Unique Identification Authority of India or UIDAI based on the demographic and biometric information of the person - can be linked with PAN by sending an SMS to 567678 or 56161.