Lok Sabha Question No. 1123 (UNSTARRED), answered on 2017-07-21
Subject: Linking of PAN and Aadhaar
Ministry: FINANCE
Asked by: RAJEEV SHANKARRAO SATAV, DHANANJAY BHIMRAO MAHADIK, RAMACHANDRAN MULLAPPALLY, ANTO  ANTONY, SUPRIYA SADANAND SULE, (ADV.) JOICE GEORGE, HEENA VIJAYKUMAR GAVIT, P.R. SUNDARAM, R. VANAROJA, T.G. VENKATESH BABU

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA

ANSWERED ON FRIDAY, THE

JULY, 2017

UNSTARRED QUESTION NO. 123

30 ASHADHA, 1939 (SAKA)

21st \_

## 'LINKING OF PAN AND AADHAAR'

TO BE

Shri Dhananjay Mahadik: Shri Mullappally Ramachandran: 1123: Shri Satav Rajeev: Dr. Heena Vijaykumar Gavit: Shrimati Supriya Sule: Adv. Joice George: Shri Anto Antony: R: Shri Venkatesh Babu T. G:: Shri P. R. Sundaram: Shrimati Vanaroja

Will the Minister of FINANCE be pleased to state:

- to link PAN with Aadhaar to file Income Tax whether the Government has made mandatory (b) details thereof and objective behind the move;
- number of PAN Card holders in the country till date; (a) the
- who have already linked their Aadhaar with PAN; (c) the number of taxpayers
- in this   regard persons are liable to face   criminal (e) whether any court orders standing Aadhaar card, if 50, the details thereof along with the consequences for non-linking of PAN with file income tax return and the Government to more and more people to other steps taken by form harassment at the hand of taxmen? the account holders/assesses and bring protect
- provision to help people to file income tax retumkivho de (d) whether the Government has made any and those facing difficulties in linking the not have Aadhaar but have enrolment number and if dhe details thereof along with the deadline set for linking; same, SO, got

## ANSWER

## (MINISTER OF STATE IN THE MINISTRY OF FINANCE)

## (SHRI SANTOSH KUMAR GANGWAR)

- Total number of PANs allotted is 32,41,51,967 (as on 17.07.2017) (a)

2017, section 139AA has been introduced in the Income-tax Act; 1961 (b)Vide Finance Act; who is eligible to obtain Aadhaar As per the provisions of this section, every person Enrolment ID of number shall, on or after the lst of July, 2017, quote Aadhaar number or form in the return of income and PAN Aadhaar some section of taxpayers, vide notification number 37/2017, difficulties likely to notified that the provisions of section 139A4 shall not apply bearing S.0.1513(E), it has been the Enrolment ID and is: to an individual who does not possess the Aadhaar number or day

- (ii) a non-resident as per the Income-tax Act; 1961;
- residing in the States of Assam, Jammu and Kashmir and Meghalaya;
- (iii) of the age of eighty or more at any time during the previous year; years
- (iv) not a citizen of India:

The objective behind this move is to achieve Under the system of PAN, uniqueness and de-duplication of PAN, where multiple PANs have only demographic data is captured . Instances are found multiple allotted to one person one PAN has been allotted to persons. Linkage of Aadhaar number into PAN database will allow de-duplication as Aadhaar  number is based a robust way of Aadhaarwith PAN will allow on biometric attributes   Further of duplieate PANs. the   Income-tax   Department to weed out the   undetected It will also facilitate resolution of cases of one PAN allotted persons. to multiple existing been seeding

- (c)
- Number of authenticated Aadhaar linked to PAN is 8,19,75,341(as on 17.07.2017).
- (d) Section   139AA(1) provides   that  where a person   does number, the Enrolment ID of Aadhaar not possess   the Aadhaar be quoted in the return of application form issued at the time of enrolment shall necessary income making
- put in place to make the procedure easy.
- (e) The proviso to section 139AA(2) of Act provides that in Aadhaar number;, the PAN allotted case of failure to intimate the provisions of the Act to the person shall be deemed to be invalid and the other shall   apply, as if the person had not for allotment of PAN. (CIVIL) NO 247 OF has June 9, 2017, in WRIT  PETITION and do not held that those assessee who are not Aadhaar card holders comply with provisions of section 139AA(2) of the` their PAN be invalid. cardswill not applied 2017, Act;

In the last Financial Year; extensive use has been made of and data analytics to widen the tax base tools such as data added. To reduce undue to which substantial number of taxpayers were of the measures harassment of taxpayers in course of assessment proceedings; soce mining due

- 1 eliminating discretion of officer in scrutiny; process of selection of case for Assessing
- ii. In a number of cases in scrutiny basket, limited large
- enquiries are made 0n identified issues;
- iii, E-assessment process has been formalised under   Income Administration (ITBA) module. Tax Business