Section 139AA(2) of the Income-tax Act provides that every person who has been allotted PAN as on the 1st day of July, 2017, and who is eligible to obtain Aadhaar, shall intimate his Aadhaar on or before a date to be notified by the Central Government (CG). Now, CBDT has specified the procedure for intimating the Aadhaar number to income tax department and quoting the same in PAN application. Taxpayers can opt for any of the following mode for intimation of Aadhaar number:-
1) SMS mode: Taxpayers can send an SMS in the following predefined format to 567678 or 56161. UIDPAN 12 digit Aadhaar 10 digit PAN
2) On-line mode: Taxpayer can intimate Aadhaar number by visiting and filing required information’s through link provided on the website of either of PAN Service provider, i.e.,www.tin-nsdl.com or www.utiitsl.com.
3) Designated PAN Service center: Aadhaar number can be intimated by visiting designated PAN service center of PAN service provider NSDL eGov or UTIITSL.
4) E-filing portal: Taxpayer can intimated Aadhaar no. by visiting e-filing website of income-tax department i.e. www.incometaxindiaefiling.gov.in.
CBDT has also specified procedure for quoting Aadhaar number in PAN application form in compliance with section 139AA. Person seeking for PAN shall attach copy of Aadhaar letter or card along with PAN application form. In case Aadhaar has not been allotted to the person, he need to attach copy of such enrolment ID receipt along with the PAN application form.