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

Notification under section 295 of the Income Tax Act 1961 for amendment in Rule 114 of Income Tax Rules, 1962 for Intimation of Aadhaar Number

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification introduces the Income-tax (ninth Amendment) Rules, 2025, which amends the Income-tax Rules, 1962. The amendment mandates individuals who were allotted a Permanent Account Number (PAN) based on their Aadhaar enrolment ID (filed before October 1, 2024) to intimate their Aadhaar number to the designated Income-tax authorities.

Key Changes

  • Rule 114 of the Income-tax Rules, 1962 is amended by inserting sub-rule (5AA).
  • Sub-rule (5AA) mandates that individuals who obtained a PAN based on their Aadhaar enrolment ID (filed before October 1, 2024) must communicate their Aadhaar number to the Principal Director General of Income-tax (Systems), Director General of Income-tax (Systems), or an authorized person.
  • Rule 114(6) is amended to include reference to the new sub-rule (5AA), ensuring that the intimation of Aadhaar number as per both sub-rule (5) and (5AA) are considered.

Impact Analysis

Financial Institutions

  • Action Item: Update internal systems and train staff on the new regulations. Ensure compliance with the amended Income-tax Rules.

Taxpayers

  • Action Item: Affected individuals should promptly communicate their Aadhaar number to the specified Income-tax authorities.

Income-tax Department

  • Action Item: Develop a user-friendly interface for taxpayers to submit their Aadhaar numbers. Ensure data security and privacy during the collection and storage of Aadhaar numbers.

Key Entities Referenced

Central Board of Direct Taxes (CBDT): The authority issuing the notification and responsible for amending the Income-tax Rules, 1962. Income-tax Act, 1961: The principal act governing income tax in India, which provides the legal basis for the notification. Section 139AA: Section of the Income-tax Act, 1961 related to quoting of Aadhaar number. Section 295: Section of the Income-tax Act, 1961 that grants the CBDT the power to make rules. Income-tax Rules, 1962: The set of rules framed under the Income-tax Act, 1961, which are being amended by this notification. Principal Director General of Income-tax (Systems): One of the authorities to whom the Aadhaar number must be intimated. Director General of Income-tax (Systems): One of the authorities to whom the Aadhaar number must be intimated.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-03042025-262263 CG-DxLx-xEG-I0D3H0x4x2x0 25-262263 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 178] िई दिल्ली, बृहस्ट्प जतिार, अप्रलै 3, 2025/चत्रै 13, 1947 No. 178] NEW DELHI, THURSDAY, APRIL 3, 2025/CHAITRA 13, 1947 जित्त मत्रं लाय (रािस्ट्ि जिभाग) (केंद्रीय प्रत्य क्ष कर बोडड) अधिसचू ना नई दिल्ली, 3 अप्रलै , 2025 स.ं 25/2025 सा.का.जि. 217(अ).— केन्‍द द्रीय प्रत्यक्ष कर बोड,ड आय-कर अजधजियम, 1961 (1961 का 43) की धारा 295 के साथ पठित धारा 139कक की उपधारा (2क) द्वारा प्रित् त िज‍त यों का प्रयोग करत े हुए, आय-कर जियम, 1962 का और संिोधि करिे के जलए जिम्ि जलजखत जियम बिाता ह,ै अथाडत:् - 1. सजं क्षप्त िाम और प्रारंभ.-(1) इि जियमों का संजक्षप् त िाम आय-कर (िौिां संिोधि) जियम, 2025 ह ै। (2) य े रािपत्र में अजधसूचिा के प्रकािि की तारीख से प्रिृत् त होंगे । 2. आय-कर जियम, 1962 (जिसे इसमें इसके पश्चात् उक्त जियम कहा गया ह)ै के जियम 114 में, उपजियम (5क) के पश्चात ् जिम्ि जलजखत उपजियम अंतःस्ट्थाजपत दकया िाएगा, अथाडत्:- 2359 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] “(5कक). प्रत्येक व्यजक्त, जिसे 1 अक्तूबर 2024 से पूि डफाइल दकए गए आधार आिेिि प्ररूप के िामांकि आईडी के आधार पर स्ट्थायी खाता संख्या आबंठित दकया गया ह,ै अपिा आधार संख्यांक प्रधाि आय-कर महाजििेिक (प्रणाली) या आय-कर महाजिििे क (प्रणाली) या उक्त प्राजधकाठरयों द्वारा प्राजधकृत व्यजक्त को सूजचत करेगा । 3. उक्त जियमों म,ें जियम 114 के उपजियम (6) में, “उपजियम (5) म ेंआधार संख्यांक की सूचिा” िब्िों, कोष्ठकों और अंक के स्ट्थाि पर “उपजियम (5) और (5कक) म ेंआधार संख्यांक की सूचिा” िब्ि, कोष्ठक, अंक और अक्षर रखे िाएंग े ।”। [फा. सं. 370142/1/2025-िीपीएल] सुरबेन्‍दि ुिाकुर, अिर सजचि ठिप्पण: मलू जियम, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखडं (ii) म ेंका.आ. 969(अ), तारीख 26 माचड, 1962 द्वारा प्रकाजित दकए गए थ ेऔर अंजतम संिोधि, सा.का.जि.207(अ) तारीख 28.03.2025 द्वारा दकया गया था । MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 3rd April, 2025 No. 25/2025 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.”. [F. No. 370142/1/2025-TPL] SURBENDU THAKUR, Under Secy. 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. 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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