Section 139AA has been inserted with effect from April 1, 2017. Provisions of this section are given below–

Eligible person to Quote Aadhaar Number [Section 139AA(1)]:

Every person who is eligible to obtain Aadhaar number shall, on or after 1.7.2017, quote Aadhaar number—

in the application form for allotment of PAN (Ppermanent Account Number;)

in the return of income:

However, where the person does not possess the Aadhaar Number, the Enrolment ID of Aadhaar application form issued to him at the time of enrolment shall be quoted in the application for permanent account number or. as the case may be, in the return of income furnished by him.

Read Also : How to Response to a Defective Notice 139(9) ?

 Eligible Person to intimate Aadhaar Number [Section 139AA(2)]:

Every person who has been allotted permanent account number as on 1.7.2017, and who is eligible to obtain Aadhaar number, shall intimate his Aadhaar number to such authority in such form and manner as may be prescribed, on or before a date to be notified by the Central Government in the Official Gazette.

However, in case of failure to intimate the Aadhaar number, the permanent account number allotted to the person shall be deemed to be invalid and the other provisions of this Act shall apply, as if the person had not applied for allotment of permanent account number.

When Provisions of Section 139AA Not Applicable to certain Persons or a State [Section 139AA(3)]:

The provisions of this section shall not apply to such person or class or classes of persons or any State or part of any State, as may be notified (See Notification No. 37/2017 in the box below) by the Central Government in this behalf, in the Official Gazette.

Read Also : Revised Income Tax Return – Section 139(5)

Notification No. 37/2017, dated 11.5.2017

In exercise of the powers conferred by sub-section (3) of section 139AA of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that the provisions of section 139AA shall not apply to an individual who does not possess the Aadhaar number or the Enrolment ID and is:—

residing in the States of Assam, Jammu and Kashmir and Meghalaya;

a non-resident as per the Income-tax Act, 1961;

of the age of eighty years or more at any time during the previous year;

not a citizen of India.

This notification shall come into force with effect from the 1st day of July, 2017.