F.No. DGET(S)/DIT(S)-1/Aadhaar Sceding/0005/2015/Part 6
GOVERNMENT OF INDIA
CENTRAL BOARD OF DIRECT TAXES
DIRECTORATE OF INCOME-TAX(SYSTEMS)
Notification 7 of 2017
New Delhi. 29thJ une, 2017
Subject - Procedure of intimating AADHAAR number to Income Tax Department by Permanent Account Number (PAN) holder and quoting of the same in PAN applications in compliance of Section 139AA of Income Tax Act.
Sub-rule (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 permanent account number as on the 1St day of July, 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-tax(Systems) or the persons authorized by the said authorities.
(6) The Principal Director General of Income-tax(Systems) or Director-General of Income-tax (Systems) shall specify the formats 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 format and standards and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relating to furnishing of the application forms for allotment of permanent account number and intimation of Aadhaar number."
To know more in details, find the enclosed attachment.