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Date: 2025-04-03 Category: Extra Ordinary State: Union Government Country: India

Notification u/s 139AA of the Income Tax Act, 1961 regarding Intimation of Aadhaar Number

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This notification mandates that individuals who were allotted a Permanent Account Number (PAN) based on the Enrolment ID of their Aadhaar application form (filed before October 1, 2024) must intimate their Aadhaar number to the Income-tax Department.
  • The intimation must be made to the Principal Director General of Income-tax (Systems), Director General of Income-tax (Systems), or an authorized person.
  • The deadline for intimating the Aadhaar number is December 31, 2025, or any other date specified by the Central Board of Direct Taxes (CBDT).

Key Changes

  • Individuals who obtained PAN based on Aadhaar enrolment ID filed before October 1, 2024, are now required to intimate their Aadhaar number.
  • The deadline for intimation is December 31, 2025.
  • The intimation is to be made to specified Income-tax authorities or authorized persons.
  • The notification is issued under Section 139AA of the Income-tax Act, 1961.

Impact Analysis

Taxpayers

  • Taxpayers should ensure they have their Aadhaar number readily available and follow the prescribed procedure for intimation.

Income-tax Department

  • The department should create awareness campaigns to inform taxpayers about the new requirement and the deadline.

Central Board of Direct Taxes (CBDT)

  • CBDT should issue clarifications and address any queries or concerns raised by taxpayers or other stakeholders.

Suggested Action Items

  • Assess the impact of non-compliance and implement appropriate measures as per the Income-tax Act, 1961.

Key Entities Referenced

Central Board of Direct Taxes (CBDT): The apex body responsible for policy formulation and administration of direct taxes in India. Income-tax Department: The government agency responsible for collecting and administering income tax in India. Principal Director General of Income-tax (Systems) / Director General of Income-tax (Systems): The designated authorities within the Income-tax Department responsible for managing the systems and data related to income tax. Income-tax Act, 1961: The primary law governing income tax in India. Section 139AA of the Income-tax Act, 1961: The section of the Income-tax Act that deals with the requirement to quote Aadhaar number. Aadhaar: A 12-digit unique identity number issued to all Indian residents based on their biometric and demographic data. Permanent Account Number (PAN): A 10-character alphanumeric identifier issued to all taxpayers in India.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 ससीी..जजीी..--डडीी..एएलल..--अअ..--0033004422002255--226622226622 CCGG--DDxLLx--xEEG--I00D33H00x44x22x00 2255--226622226622 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 1586] नई दिल्ली, बृहस्ट्प जतिार, अप्रलै 3, 2025/चत्रै 13, 1947 No. 1586] NEW DELHI, THURSDAY, APRIL 3, 2025/CHAITRA 13, 1947 जित्त मत्रं लाय (रािस्ट्ि जिभाग) (केंद्रीय प्रत्य क्ष कर बोडड) अजधसचू ना नई दिल्ली, 3 अप्रलै , 2025 स.ं 26/2025 का.आ. 1605(अ).—केन्‍दद्र ीय सरकार, आय-कर अजधजनयम, 1961 (1961 का 43) की धारा 139कक की उपधारा (2क) द्वारा प्रित् त िज‍त यों का प्रयोग करते हुए अजधसूजचत करती ह ैदक प्रत्येक व्यजि, जिसे 1 अिूबर 2024 स े पूि ड फाइल दकए गए आधार आिेिन प्ररूप के नामांकन आईडी के आधार पर स्ट्थायी खाता संख्या आबंटित दकया गया ह,ै अपना आधार संख्यांक प्रधान आय-कर महाजनिेिक (प्रणाली) या आय-कर महाजनिेिक (प्रणाली) या उि प्राजधकाटरयों द्वारा प्राजधकृत व्यजि को, 31 दिसम्बर, 2025 को या उससे पूिड या ऐसी तारीख को जिसे केंद्रीय प्रत्यक्ष कर बोडड द्वारा इस जनजमत्त जिजहत दकया िाए, सूजचत करेगा । [फा. सं. 370142/1/2025-िीपीएल] सुरबेन्‍दि ुठाकुर, अिर सजचि, कर नीती और जिधान खंड 2360 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 3rd April, 2025 No. 26/2025 S.O. 1605(E).— In exercise of the powers conferred by sub-section (2A) of section 139AA of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that 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 on or before the 31st day of December, 2025 or such date as may be specified by the Central Board of Direct Taxes in this behalf. [F. No. 370142/1/2025-TPL] SURBENDU THAKUR, Under Secy., Tax Policy & Legislation Division Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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