Due to the difficulties faced in the prevailing COVID-19 pandemic, The Central Board of Direct Taxes ( CBDT) has extended the deadline/last date for linking the Aadhaar number with Permanent Account Number (PAN) from 30th September to 31st March 2022.
Note: PAN and Aadhar linking date extension of 6 months in 45th Council Meet
The reason being, on the last day, people were facing difficulties in linking PAN and Aadhaar. Actually, the official website of the Income Tax Department was not functioning properly. People had been complaining about this problem through social media.
And as per section 139AA of the Income Tax Act, 1961, from 01.07.2017 onwards, It is necessary for all taxpayers possessing an Aadhaar Number or Enrolment Number to link the same with Permanent Account Number (PAN) from 01.07.2017 onwards.
It is worth mentioning here that section 139AA was inserted in the Income Tax Act through Finance Act, 2017. This provision requires stating/quoting of “Aadhaar or otherwise enrolment ID of Aadhaar application form” necessary/compulsory for the purpose of filing of income tax returns
Apt authorities shall impose a fine of Rs 1 thousand rupees for not linking PAN and Aadhaar. This has been undertaken as per new section 234H inserted into the Income Tax Act 1961. The government has disclosed this aspect in the Finance Bill 2021 enacted in the Lok Sabha on 23 March.