Aadhaar Update Required for PAN (Pre-Oct 2024 Allottees)

Aadhaar Update Required for PAN (Pre-Oct 2024 Allottees)

G.S.R. 217(E).— In exercise of the powers conferred by sub-section (2A) of section 139AA read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-

1. Short title and commencement.–– (1) These rules may be called the Income-tax (ninth Amendment) Rules, 2025.
   (2) They shall come into force with effect from the date of their publication in the Official Gazette.
   
2. In the Income-tax Rules, 1962 (hereinafter referred as the said rules), in rule 114, after sub-rule (5A), the following shall be inserted, namely: ––
   “(5AA) Every person who has been allotted permanent account number on the basis of Enrolment ID of Aadhaar application form filed prior to the 1st day of October, 2024, shall intimate his Aadhaar number to the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) or the person authorised by the said authorities.
3. In the said rules, in rule 114, in sub-rule (6), for the words, brackets and figures “intimation of Aadhaar number in sub-rule (5)”, the words, brackets and figures “intimation of Aadhaar number in sub-rule (5) and (5AA)” shall be substituted.”.

Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II Section-3, Sub Section (ii) vide number S.O. 969(E), dated the 26th March, 1962 and was last amended vide notification No. G.S.R.207(E), dated 28.03.2025.

Notification

Summary:

• This amendment primarily affects individuals who obtained a PAN using Aadhaar Enrolment ID rather than a finalized Aadhaar number.
• It aims to ensure that all PAN holders update their records with a valid Aadhaar number, thereby strengthening the linkage between Aadhaar and PAN for taxation and identity verification purposes.
• Non-compliance may lead to issues such as PAN becoming inoperative under Section 139AA.

Also Read:

1. Recommendations of the 55th Meeting of the GST Council
2. Changes in GST and Income Tax during the Financial Year 2024-25
3. TDS and TCS provisions applicable from April 1, 2025
4. Rationalizing TDS: A Deep Dive into Budget 2025’s Proposals

Go To Memorandum

Go To Finance Bill 2025

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Also Read: New Income-tax Bill 2025 Navigator