Western India Regional Council of
The Institute of Chartered Accountants of India

Law Update Details

April 2019 CA. Haresh P. Kenia, CA. Deepak Lala

Section 139AA, Read with Sections 139A and 139, of the Income-tax Act, 1961 – Aadhaar Number – Quoting of – Extension of date for linking Pan with Aadhaar

Notification No. 31/2019 [F.No.225/75/2019-Ita.ii], dated 31/3/2019

It has been reported in some sections of the media that those PANs which are not linked with Aadhaar number by 31/3/2019 may be invalidated. The matter has been considered by the Central Government and now the cut-off date for intimating the Aadhaar number and linking PAN with Aadhaar is 30/9/2019, unless specifically exempted. Notwithstanding the last date of intimating/linking of Aadhaar Number with PAN being 30/9/2019, it is also made clear that w.e.f. 1/4/2019, it is mandatory to quote and link Aadhaar number while filing the return of income, unless specifically exempted.

Income-tax (Second Amendment) Rules, 2019 – Amendment in Rule 12 and Substitution of Form Sahaj (Itr-1), Form Itr-2, Form Itr-3, Form Sugam (Itr-4), Form Itr-5, Form Itr-6, Form Itr-7 & Form Itr-V

Notification No. Gsr 279(E) [No.32/2019 (F.No.370142/1/2019-Tpl)], dated 1/4/2019

The new Income-tax Return Forms for Assessment Year 2019-20 have been notified.


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