Notification No. 7/2017

The text, as the department published it

Read from the department’s own PDF, linked below, and reproduced without editing. Line breaks and spacing are ours; the words are not. For anything you rely on, read the file itself.

/ F. No . DGIT(S)/DIT(S)- IIAadhaar Scedin gl OOO512015IPart 6 GOVERNMENT OF INDIA CENTRAL BOARD-OF DIRECT TAXES DIR EC TORATE OF INCOME-TAX(SYSTEMS) Notification _ 7 _ of 20 17 New Delhi. 29 111 June, 2017 Subj ec t :- Proced ure of intimating AA DHAAR Dumber to ln comc T ax Depa rtm e nt by Pe rman ent Acc oun t N umb f r( PAN) hold er and qu oting of th e sa me in PAl '! a ppli cations in co mplia nce of S«t ion 13 9AA of In co me Tax Ac t. Sub- ru le

(5) and

(6) to rule 114 of Income Tax Rules, 1962 notified vide notification G.S.R. No. 642(E) dated 27.6.2017, states that:- "(5) Every person who has been allotted pennanent account number as on the I SI day of Ju ly, 2017 and who in accordance with the provisions of sub-section

(2) of section 139AA is required to intimate his Aadhaar number, shall intimate his Aadhaar number to the Principal Director General of Income-tax(Systems) or Director General of Income-lax(Syslems) or the persons authorized by the said authorities.

(6) The Principa l Director Genera l of Income-tax(Systems) or D ir ector General of Income-lax (Systems) sball speciFy the fonnals 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 fonnat and standards and shall also be responsible for evolving and implementing appropriate security, archiva l and retrieval policies in relating to furnishing of the application forms for allotment of permanent account number and intimation of Aadhaar nu mber." 2. Ln exercise of the powers delegated by the Central Board of Di rect Taxes vide above notification O.5.R. No . 642(E) dated 27.6.20 1 7, the authority for intimating Aadhaar number, Fonnats and standards along with procedure, for the verification of documents filed with the application in sub-rulc(4) or intimation of the Aadhaar number in sub-rule

(5) of Rule 114 of lncome Tax Ru les, 1962, forma t and standards for ensuring secure capture and transmission of data, appropriate security, archIval and retrieval po licies in relation to furnishing of the application form s for allotment of permanent account number and intimation of Aadhaar number wi ll be as fo ll ows:- A. For intimatin g Aa dhaar number by er isting PAN holders:- S. No_ Authorit y to Mod e Mann er through which Aa dha ar has to Wh ether a ny whom Aa dh aa r be informed fee is levied or numb er is to be Dot inf orm ed (i). Either of the PAN SMS By sending a SMS. in specified format, to Free service. service providers specified ' Short code' and using specified SMS charges as name ly Mi s NSD L Keyword whi ch are :- levied by mobile e-Govemancc operator of the Infrast ru cture • Short Code:- 567678 or 56 16 1 PAN holder will Limited(NSDL • Keyword :- UillPAN apply. cGov) or Mi s UTI Fonnat of SMS - Infrastructure • - - Keyword<Space>< 12 digit

Technology An d Services Limited(UTIITSL) (ii). eFiling systcm of the Income Tax Depanment. On-linc hrough esignated 'AN ervice entre On- line Aadhaar><Space><IO digit PAN> For Example Send SMS to 567678 or 56161 111 following format:- UIDPAN<Space><12 digit Aadhaar><Space><lO digit PAN> Example of SMS: UTDPAN 111122223333 AAAPA9999Q By visiting and filling required information. such as PAN, Aadhaar Number, Name as per Aadhaar, Datc!Year of Birth elc., through applicable link provided on the website of either of PAN service provider i.e. www.tin-nsdl.com for NSDL eGo" or www.uliitsl.com for UT IITSL. By visiting designated PAN service centre of PAN service provider NSDL eGo" or UTIITSL. PAN holder has to fill prescribed fonn as provided In Annexure-I which bas to be submitted to designated PAN service centre along with copy of PAN card, Aadhaar card and prescribed applicable fcc. PAN holdcr Free service. Paid service. Approved prescribed fee will be levied by PAN service ccntre on PAN holder who files request for may authenticate Aadhaar BiometricaHy Aadhaar on visit to such PAN servIce centre. seeding. Biometric authentication shall However, there compuls<!rily be required in cases where wil1 not be any there are sufficient mismatches in PAN additional fee on and Aadhaar data. Octails of dcsignated account of PAN service centre sha ll be publi sbed by Aadhaar seedi ng PAN service providers on their rt."Spcctive while making websites i.c. www.tin-Ilsdl.com for MIs [Jew PAN NSDL eGov or www.ullitsl.com for MIs application or UTIlTSL. Change request. By visiting and filling required Free service. information. PAN. Aad haar Number, Name as per Aadhaar, DatC/Year of Birth etc., through applicable link provided on e-filing portal of the Income Tax Dcpartmcnt www.lncomctaxindiaefillng.gov.in I.c.

8. For quoting Aadhaar in new PAN application process:-

(i) Guidelines for flIling t he Column No. 12 of Form 49A Column Co lumn Delails Guidelines for fillin g the form No. 12 o f In case of a person. Aadhaar Nu mber Fonn49A who is requjrcd (0 quote Aadhaar As per provis ions of section 139AA of Incume Tax Act, 1961, number or the Aadhaar number has to be provided. Copy of Aadhaar letter/card Enrolment ID of sball be provided as pr oof of Aadhaar. Aadhaar appl ication fonn as Enrolment 10 lEI D) of a[![!lication for Aadhaar per section 139AA . Only if Aadhaar is not allotted to the applicant, then ElO (which includes date & time of enrolment) for Aadhaar shall be provided. Copy of EIO receipt sball be provided as proof of enrolment. As specified by Ministry of Finance, Government of In dia nOlilieation No. 3712017, F. No. 370133/6I20 17-TPL dated May II. 2017, it would be optional (0 mcntion Aadhaar as well as Ero for the individuals ( i) re siding in the States of Assam , Jammu and Kasbmir and Meghalaya; (ij) a non-resident as per the Income-tax Act, 1961 ; (ii i) of the age of eighty years or more at any time during the previous year; Name as I!er Aadhaar letter/ card or Enrolment ro for Aadhaar a[!plication form • If the Aadhaar is provided by thc applicant, then name as pcr AADHAAR letter/card has to be provided; • Lf Ern is provided by the applicant, then name as appearing on ErO receipt ha s to be provided in this fie ld. Supporting documents of Pruof uf Idcnliry. Address and Date of Birth (other than Aadhaar) as specified in Rule 114(4) of income Tax Rules, 1962 will be applicable for cases where there is mj smatch in PAN application and Aadhaar data or the PAN applicant has provided Aadhaar EID or where the PAN applicant has been exempted from compulsory quoting of Aadhaar as pcr Ministry of Finance. Government of Indi a notification No. 37 /2017. F. No. 370 13 3/6/20 1 7-TPL dated May 11 , 20 17.

C. For quoting Aadhaar in form titled "Request for New PAN Card Or l And Changes Or Correction in PAl" Data " :-

(i) Following column in place of column no . J 0 of form titJed " Request For New PAN Ca rd Or / And Changes Or Cor rection in PAN Data" 10 AADHAAR Dumber (if allotted) I I I I I I I I I I I I I l Name as per AADIlAAR letter/ card I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I

(ii) Guidelines for filli ng column no . 10 ofform titled " Re quest For New PAN Ca rd Or/ And Chanl!es Or C orre cti on in PAN Data " C olumn No. Column Details Guidelin~ for fillin!! the form 10 of fonn AADHAAR number Aadhaar Number titled "Request (if allotted) As per provi sio ns of section 139AA of lncollle Tax Act, For New PAN 1961 , Aadhaar number. if allotted shall be provided for the Card Or / And purpose of linking of Aadhaar with PAN. Copy of Aadhaar Changes Or le ner/card shall be provided as proof of Aadhaar. Correction III PAN Data" Name as l!er Aadhaar letter / card • If the Aadhaar is provided by the applicant, then name as per AADHAAR letter/card has to be provided; Supporting documents of Proof of Id entity, Address and Date of Birth (other than Aadhaar) as specified in Rul e 114(4) of In come Tax Rules. 1962 will be applicable for cases where there is mismatch in PAN application and Aadhaar data or where the PAN holder has becn exempted from compulsory quoting of Aadhaar as per Mini stry of Finance, Government of India notification No. 37/2017, F. No. 370133/612017-TPL dated May 11 ,2017.

2. Aadhaar number can be informcd to the Income Tax Department by the PAN holder/applicant through the authority anti pru\,;l:oun: LI'lt:1l1ium:d auovc.

3. Aadhaar sha ll be linked to PAN after due authentication of Aadhaar from Unique Id ent ifi cation Authority of India (UIDA I) (hereinafter referred to as U lD A I) through available authentication modes i.c. demographic, b iometric, OTP, e-KYC or Multi-f..'l ctor or as speci fied by the UTDAI. Aadhaar data shall also be matched w ith PAN/ P AN application data before authenti cation. PAN app li cations or request for linking of Aadhaar wi th P AN may be rejected if mi smatches in Aadhaar and PAN data are observed.

4. PAN and e-Filing service providers shall ensure that the identity infonnation of Aadhaar holder, Demographic as well as Biometric, is only used for subm i ss ion to the Central Identities Data Repository of th e UiDAI for Aadhaar authentication purpose. However, demographic infomlation of Aadhaar shall also be sent to In come Tax Department for linking with PAN. Any deviation will be treated as non-compliance to security and confidentiality clause or simi lar clause of their respec ti ve agreements/contracts and may lead to applicable penalty as per their respective agreements/contracts. SdI- (S.K. Chowdhari) Copy 10:- Pro Director General of Income-tax(Systcms) New Delhi.

1. PPS to the Chainnan and Members, CBDT, North Block, New Delhi 2. All Pr. Ch i ef Commissioners! Director Generals of Income tax - with a request to circulate amongst all officers In their regions! cha rges.

3. JS(TPL)-l & IV Media coordinator and Official spokesperson of CBDT.

4. D1T(IT)/ DIT(Aud;t)/ DIT(V;g.)/ ADG(Systems)-1,2,3,4,51 CITCPC) Bangalore, CIT(CPC- TDS) Ghaziabad, C1T(OSD)(Systems). Ghaziabad .

5. ADG(pR, PP&OL) with a request for advertisement campaign for the Notification.

6. TPL and IT A Divisions ofCBDT.

7. The In st itule of Ch anered Accountants of India. I P Estate. New Delhi.

8. Web Manager, WW\\ .lIlcQmctaxindia.gov.1n for hosting on the website.

9. Database cell for up lo ading on www.irsofficersonlmc.gov.m and in DG System ' s comer.

10. ITBA publisher for uploading on I TBA website. Add !. Director General (Systems)-l

Anne~ure I Fo rm for I\.adhaar se-eding into PAN database . PAN NAl\..fE AS PER PAN CARD AADHAAR NUMBER NAME AS PER AADHAAR CARD Declaration: I hereby confirm that the Aadhaar given above has been issued to me by UTDAI and same has not been provided by me earlier for the purpose of seeding with any other PAN. I hereby declare that I. ha ve not been all otted any other PAN than the one mentioned above byrne . I hereby declare that the infonnation furnished above is true to the best of my knowledge and belief. I hereby state that J have no objection in authenticating myself with Aadhaar based authentication system and consent to use my Aadhaar number, Demographic, Biometric and/or One Time Pin (OTP) data for authentication for the purpose of fulfilling the requirement under PAN procedure. I understand that the Demographic, Biometrics andlor OTP 1 provide for authentication shall be used only for authenticating my identity through the Aadhaar Authentication system for the purpose of seeding of Aadhaar against PAN and for no other purposes. I understand that comp le te security and confidentiality shall be ensured for my personal identity data provided for the purpose of Aadhaar based authentication. Date : I 12 0 Signatureffhumb impress ion - For Official usc -