Income Tax Act, 2025
Section 4: Ins. by Act 18 of 2005, s. 41 (w.e.f. 12006).
4. Ins. by Act 18 of 2005, s. 41 (w.e.f. 12006).
5. The words “and issued in the form of a laminated card” omitted by Act 13 of 2018, s. 44 (w.e.f. 12018).
567
1[139AA.Quoting of Aadhaar number.—(1) Every person who is eligible to obtain Aadhaar
number shall, on or after the 1st day of July, 2017, quote Aadhaar number—
(i) in the application form for allotment of permanent account number;
(ii) in the return of income:
Provided that where the person does not possess the Aadhaar Number, the Enrolment ID of
Aadhaar application form issued to him at the time of enrolment shall be quoted in the application for
permanent account number or, as the case may be, in the return of income furnished by him.
(2) Every person who has been allotted permanent account number as on the 1st day of July, 2017,
and who is eligible to obtain Aadhaar number, shall intimate his Aadhaar number to such authority in
such form and manner as may be prescribed, on or before a date to be notified by the Central Government
in the Official Gazette:
Provided that in case of failure to intimate the Aadhaar number, the permanent account number
allotted to the person shall be deemed to be invalid and the other provisions of this Act shall apply, as if
the person had not applied for allotment of permanent account number.
(3) The provisions of this section shall not apply to such person or class or classes of persons or any
State or part of any State, as may be notified by the Central Government in this behalf, in the Official
Gazette.
Explanation.—For the purposes of this section, the expressions—
(i) “Aadhaar number”, “Enrolment” and “resident” shall have the same meanings respectively
assigned to them in clauses (a), (m) and (v) of section 2 of the Aadhaar (Targeted Delivery of
Financial and other Subsidies, Benefits and Services) Act, 2016;
(ii) “Enrolment ID” means a 28 digit Enrolment Identification Number issued to a resident at the
time of enrolment.]
2[139B. Scheme for submission of returns through Tax Return Preparers.—(1) For the purpose
of enabling any specified class or classes of persons in preparing and furnishing returns of income, the
Board may, without prejudice to the provisions of section 139, frame a Scheme, by notification in the
Official Gazette, providing that such persons may furnish their returns of income through a Tax Return
Preparer authorised to act as such under the Scheme.
(2) Every Tax Return Preparer shall assist the persons furnishing the return of income in such manner
as may be specified in the Scheme framed under this section and affix his signature on such return.
(3) For the purposes of this section,—
(a) “Tax Return Preparer” means any individual, [not being a person referred to in clause (ii) or
clause (iii) or clause (iv) of sub-section (2) of section 288 or an employee of the “specified class or
classes of persons”], who has been authorised to act as a Tax Return Preparer under the Scheme
framed under this section;
(b) “specified class or classes of persons” means any person, other than a company or a person,
whose accounts are required to be audited under section 44AB or under any other law for the time
being in force, who is required to furnish a return of income under this Act.
Every person who is eligible to obtain Aadhaar
number shall, on or after the 1st day of July, 2017, quote Aadhaar number—
in the application form for allotment of permanent account number;
in the return of income:
Provided that where the person does not possess the Aadhaar Number, the Enrolment ID of
Aadhaar application form issued to him at the time of enrolment shall be quoted in the application for
permanent account number or, as the case may be, in the return of income furnished by him.
Every person who has been allotted permanent account number as on the 1st day of July, 2017,
and who is eligible to obtain Aadhaar number, shall intimate his Aadhaar number to such authority in
such form and manner as may be prescribed, on or before a date to be notified by the Central Government
in the Official Gazette:
Provided that in case of failure to intimate the Aadhaar number, the permanent account number
allotted to the person shall be deemed to be invalid and the other provisions of this Act shall apply, as if
the person had not applied for allotment of permanent account number.
The provisions of this section shall not apply to such person or class or classes of persons or any
State or part of any State, as may be notified by the Central Government in this behalf, in the Official
Gazette.
Explanation.—For the purposes of this section, the expressions—
“Aadhaar number”, “Enrolment” and “resident” shall have the same meanings respectively
assigned to them in clauses
and
of section 2 of the Aadhaar (Targeted Delivery of
Financial and other Subsidies, Benefits and Services) Act, 2016;
“Enrolment ID” means a 28 digit Enrolment Identification Number issued to a resident at the
time of enrolment.]
2[139B. Scheme for submission of returns through Tax Return Preparers.—
For the purpose
of enabling any specified class or classes of persons in preparing and furnishing returns of income, the
Board may, without prejudice to the provisions of section 139, frame a Scheme, by notification in the
Official Gazette, providing that such persons may furnish their returns of income through a Tax Return
Preparer authorised to act as such under the Scheme.
Every Tax Return Preparer shall assist the persons furnishing the return of income in such manner
as may be specified in the Scheme framed under this section and affix his signature on such return.
For the purposes of this section,—
“Tax Return Preparer” means any individual, [not being a person referred to in clause
or
clause
or clause
of sub-section
of section 288 or an employee of the “specified class or
classes of persons”], who has been authorised to act as a Tax Return Preparer under the Scheme
framed under this section;
“specified class or classes of persons” means any person, other than a company or a person,
whose accounts are required to be audited under section 44AB or under any other law for the time
being in force, who is required to furnish a return of income under this Act.