New Delhi, Feb. 16 -- The Central Board of Direct Taxes (CBDT) has stressed that Aadhaar-PAN linking is 'mandatory' for those filing an Income Tax Return (ITR) and this procedure has to be 'completed' by March 31 this year.
Constitutional validity of Aadhaar has been upheld by the Supreme Court of India in September, 2018. Consequently, in terms of Section 139AA of Income Tax Act, 1961 and order dated June 30, 2018 of the Central Board of Direct Taxes, Aadhaar-PAN linking is mandatory now which has to be completed till March 31, 2019 by PAN holders requiring filing of ITR, the CBDT said in an advisory.
A bench comprising Justice A K Sikri and Justice S Abdul Nazeer said the top court has already decided the matter and upheld the section...