Amendment in IT Rules 114 w.e.f. 01.09.2019: Quoted Aadhaar in lieu of
PAN is auto applied for PAN and Aadhar is sufficient document for New
PAN Application
If a person not having PAN but have quoted Aadhaar number for specified
transactions (ITR etc.), then as per the latest amendment, it will be
deemed to have applied for PAN and the person will not be required to
submit any additional documents.
Also, applying for PAN has become easier if any one has Aadhaar number
then he can simply apply for PAN by just using his Aadhaar without
submitting any additional documents.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th August, 2019
G.S.R. 614(E).—In exercise of the powers conferred by section 139A read
with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central
Board of Direct Taxes hereby makes the following rules further to amend
the Income-tax Rules, 1962, namely:—
1. Short title and commencement.-
(1) These rules may be called the Income–tax (Fifth Amendment) Rules, 2019.
(2) They shall come into force from the 1st day of September, 2019.
2. In the Income-tax Rules, 1962, in rule 114,
(i) after sub-rule (1), the following sub-rules shall be inserted, namely
“(1A) Any person, who has not been allotted a permanent account number
but possesses the Aadhaar number and has furnished or intimated or
quoted his Aadhaar number in lieu of the permanent account number in
accordance with sub-section (5E) of section 139A, shall be deemed to
have applied for allotment of permanent account number and he shall not
be required to apply or submit any documents under this rule.
(1B) Any person, who has not been allotted a permanent account number
but possesses the Aadhaar number may apply for allotment of the
permanent account number under sub-section (1) or sub- section (1A) or
sub-section (3) of section 139A to the authorities mentioned in sub-rule
(2) by intimating his Aadhaar number and he shall not be required to
apply or submit any documents under this rule.
(1C) The Principal Director General of Income-tax (Systems) or Director
General of Income-tax (Systems) shall on receipt of information under
sub-rule (1A) or sub-rule (1B), as the case may be, authenticate the
Aadhaar number for that purpose.”;
(ii) after sub-rule (6), the following sub-rule shall be inserted, namely:
“(7) The Principal Director General of Income-tax (Systems) or Director
General of Income-tax (Systems) shall lay down the formats and standards
along with procedure for,
(a) furnishing or intimation or quoting of Aadhaar number under sub-rule (1A); or
(b) intimation of Aadhaar number under sub-rule (1B); or
(c) authentication of Aadhaar number under sub-rule (1C); or
(d) obtaining demographic information of an individual from the Unique Identification Authority of India,
for ensuring secure capture and transmission of data and shall also be
responsible for evolving and implementing appropriate security, archival
and retrieval policies in relation to furnishing or intimation or
quoting or authentication of Aadhaar number or obtaining of demographic
information of an individual from the Unique Identification Authority of
India, for allotment of permanent account number and issue thereof.”.
[Notification No. 59/2019/F. No. 370142/13/2019-TPL]
ANKUR GOYAL, Under Secy.
Note : (1) The principal rules were published in the Gazette of India,
Extraordinary, Part-II, Section-3, Sub-section (ii) vide number S.O. 969
(E), dated the 26th March, 1962 and were last amended by the Income-tax
(Fourth Amendment) Rules, 2019 vide notification No. G.S.R. 375(E),
dated the 22nd May, 2019.
