Section 139AA of Income Tax Act for AY 2023-24

Section 139AA of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962 related to quoting of Aadhaar number.

Amended and updated notes on section 139AA of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Detail discussion on provisions and rules related to quoting of Aadhaar number.

Chapter XIV (Sections 139 to 158) of the Income Tax Act 1961 deals with the provisions related to procedure for assessment. Section 139AA of IT Act 1961 provides for quoting of Aadhaar number.

Recently, we have discussed in detail section 139A (Permanent Account Number) of IT Act 1961. Today, we learn the provisions of section 139AA of Income-tax Act 1961. The amended provision of section 139AA is effective for financial year 2022-23 relevant to the assessment year 2023-24.

In this article, you will learn detail of the provisions of section 139AA of the Income Tax Act, 1961 Bare Act read with the Income-tax Rules, 1962 as provided by Ministry of Law and Justice, Government of India.

Section-139AA: Quoting of Aadhaar number

Section 139AA(1) of Income Tax Act

Every person who is eligible to obtain Aadhaar number shall, on or after the 1st day of July, 2017, quote Aadhaar number—

  • (i) in the application form for allotment of permanent account number;
  • (ii) in the return of income:

Provided that 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.

Section 139AA(2) of Income Tax Act

Every person who has been allotted permanent account number as on the 1st day of July, 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:

Provided that in case of failure to intimate the Aadhaar number, the permanent account number allotted to the person shall be made inoperative after the date so notified in such manner as may be prescribed.

[Proviso of sub-section (2) of section 139AA was amended by the Finance (No. 2) Act 2019 w.e.f. 01-09-2019]

Section 139AA(3) of Income Tax Act

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 by the Central Government in this behalf, in the Official Gazette.

Explanation: For the purposes of this section, the expressions—

(i) “Aadhaar number“, “Enrolment” and “resident” shall have the same meanings respectively assigned to them in clauses (a), (m) and (v) of section 2 of the Aadhaar (Targeted Delivery of Financial and other Subsidies, Benefits and Services) Act, 2016 (18 of 2016);

(ii) “Enrolment ID” means a 28 digit Enrolment Identification Number issued to a resident at the time of enrolment.


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