As per the current income tax laws an individual is required to quote or mention their Aadhaar number while filing income tax return (ITR). Apart from this, individuals are also required by law to link their PAN with their Aadhaar number.
If your PAN is not linked with Aadhaar, it is likely that you will not be able to file your ITR. Click here to know
Four ways to link your PAN with Aadhaar. If you have already linked your PAN with Aadhaar, click here to check its status.
The notification issued by the Central Board of Direct Taxes (CBDT) dated March 31, 2019, said that with effect from April 1, 2019 it is mandatory to quote your Aadhaar number while filing ITR as required under section 139AA(1)(ii) unless specifically exempted. The notification further specifies that tax return cannot be filed either electronically or manually without quoting Aadhaar number.
Remember for FY 2018-19, only super senior citizens, i.e., those who are 80 years or above, are allowed to file their ITRs in paper form and others will have to file their tax return electronically.
In Budget 2019, Finance Minister Nirmala Sitharaman has proposed to make PAN and Aadhaar interchangeable. This means that those who do not have PAN will soon be able to file their ITR using just their Aadhaar number. In addition to that, they can easily quote their Aadhaar number wherever they are required to compulsorily quote PAN.
Once the Budget proposals are passed by the Parliament, these changes will come into effect from September 1, 2019. Therefore, it is likely that from next year, you might be able to file your ITR using just your Aadhaar number.
How to quote Aadhaar number in your ITR
To quote your Aadhaar number in your ITR, additional spaces have been provided in the ITR forms. You are required to fill the Aadhaar number there. In case an individual has applied for the Aadhaar card but has not received the same then, he/she is required to quote the 28 digit enrolment ID in the ITR form.
For example: if your enrolment ID is 1234/12345/12345 and date and time of enrolment is 01/12/2016 12:50:22, then it will be entered as 1234123451234501122016125022.
If you are eligible to file ITR-1 online on the website www.incometaxefiling.gov.in and have previously mentioned your Aadhaar number in your tax return, then it is likely that your Aadhaar number will already be pre-filled. This information will be pre-filled in ‘Part-A General information’ of the ITR-1 as available on the website. However, it is advisable that you cross-check the Aadhaar number mentioned in the form with your actual Aadhaar number.
If you are filing ITR using Excel or Java utility, then you are required to manually enter the Aadhaar details in the form.
What about previous ITRs filed without quoting Aadhaar number?
The requirement of quoting Aadhaar number in ITR and linking of PAN with Aadhaar was announced in Budget 2017.However, due to on-going court cases challenging the constitutional validity of Aadhaar, several high courts allowed individuals to file their ITR without quoting their Aadhaar number in the tax return.
CBDT in its circular dated March 31, 2019 has clarified that ITR filed prior to April 1, 2019 without quoting of Aadhaar number will be taken up for processing without any adverse action against the taxpayer.