Procedure to Reactivate Your PAN

1. Once, PAN is de-activated by department, income tax e-filing login of assessee also gets blocked

2. To Activate your PAN again do following:

3. Write an Application to your AO (in duplicate) for activation of your PAN. Following documents need to be attached to application:

Indemnity Bond in favour of the Income Tax Deptt.
Copy of PAN on which the PAN holder is regularly filing the Income Tax Return.
Copy of last 3 years Income Tax Returns filed on the PAN de-activated.
4. Reactivation of PAN is 10-15 days process for Income Tax Department

5. If you have received any notice/intimation from ITD for which an online response needs to be filed but your e-filing login is blocked then you should file that physically to your AO and as your PAN gets activated file that in online mode too.

6. There can be a scenario where you haven’t filed earlier returns then in that case add another declaration in the Indemnity bond explaining the scanerio.

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Format of Letter To AO

The Accessing Officer of Income Tax, Dated:*************

Ward No. ****

Civic Centre

New Delhi-110002

Sub: Request for Activating PAN Card no. ********** in the Name of Mr. ***************

Respected Sir/Madam,

Through this Application, I bring to your notice that PAN CARD No ********** was deactivated and the current status on the Income Tax Department website is also Deactivated as message “Your PAN card is deactivated by department” is being displayed while login. Due to this I am unable to file the Income Tax Return for the Assessment Year 2017-2018.

In this regard I request to you to please look into matter and activate my PAN card so as to enable me for Income Tax Return filling for the AY 2017-2018. The activation will also help me in migration to GST.

For the Purpose of activation of PAN Card, I am enclosing the following documents

Photo copy of my PAN CARD
Indemnity Bond and
Copies of last 3 years ITR filed as enclosure to this application are not available since my Income for last 3 Assessment Year was below taxable limit. In lieu of these documents I have added another declaration in the Indemnity Bond enclosed in this letter vide point A.
Kindly do the needful at the earliest and help me in being compliant with other laws also.

Details in respect of the PAN mentioned in Subject

Name in PAN Card: ***************
Father’s Name : *************
Date of Birth: *************
Residential Address : **********************
Yours faithfully,

***************

Format of Indemnity Bond

(Include Point 7 if You do not have last 3 year ITR Copies)

I,*******************, R/o *****************, do hereby solemnly affirm and declare as under:

My PAN is: **********
I am regularly assessedin your ward/jurisdiction with PAN: **********.
I have only one PAN i.e********** which isused for last many years for the purpose of Income Tax Procedures and Proceedings, if any.
I do not have any other PAN with me neither I applied for any other PAN, if any other PAN is allotted in your records, kindly deactivate the same and activate the PAN for which I have submitted the Application.
I undertake to indemnify the income Tax Department for any loss that may be caused in the future.
Kindly activate my PAN: ****************.
I also declare that my income for earlier years for which I didn’t filed my return was below taxable limit. Therefore, I do not have copies of Income Tax Return for last 3 years as aksed by the Income Tax Department.
That the above statements are true to the best of my knowledge and belief.

(Deponent)

VERIFICATION

Verified at New Delhion this 08thday of August, 2017, that above contents are true and correct to the best of my knowledge and belief. No part of it is false and nothing material has been concealed therefrom.

(Deponent)

PAN Provisions

Who Shall Get PAN

Person if his total income > maximum amount which is not chargeable to income-tax
Person, if total income of any other person in respect of which he is assessable > maximum amount which is not chargeable to income-tax
Person carrying on any business or profession whose sales/turnover/gross receipts are or is likely to exceed Rs. 5 lakh
Person who is required to furnish a return u/s 139(4A)
Class of person that CG notifies by whom tax is payable under this Act or any other law e.g. GST Law
Other persons notified by CG
Person applying voluntarily
Facts of PAN

Persons to whom PAN under new series has already been allotted shall not apply for such number again. No person who has already been allotted a PAN under the new series shall apply, obtain or possess another PAN.
Person Possessing a duplicate PAN card is offence in the eyes of law and invites invokes a penalty of Rs 10,000.
Government recentely deleted approx. 11.56 lacs duplicate PANs
Major Problems are duplicate PAN (person having more than one PAN) and Fake Pan (Person do not exist for such PAN)
Why Duplicate PAN

People who lost their PAN cards simply apply for fresh ones without going for filing FIR and Reprint of existing PAN
Person who did not received original PAN due to courier agency failure , impatiently applied a fresh one.
Personal Vendeta
Why Fake Pan

Though having least chances of having it but still tax evasion is the main reason for same

Government Remedial Actions

Insertion of New Section 139AA.

1. It asks for quoting of Aadhaar in​​​​​​​

in the application form for allotment of PAN;
in the return of income:
2. Where person do not have Aadhaar, then Enrolment ID of Aadhaar application shall be quoted in application for PAN or ITR.

3. In case of failure to intimate Aadhaar number, PAN allotted to person shall be deemed to be invalid and other provisions of this Act shall apply, as if person had not applied for allotment of PAN.

What 139AA will do

1. Weed out Duplicate and Fake PAN in circulation.

Cancellation or Deactivation of Duplicate PAN

1. As per recent media reports, Government recentely deactivated approx. 11.56 lacs duplicate PANs.

2. You can use above procedure to activate your PAN Again
Source : Taxguru

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Are you unable to link Aadhaar with PAN due to mismatch of the name? Here is the solution

Recently income tax department has introduced electronic verification of income tax return. Income tax return can be verified now by generating an Electronic Verification Code or EVC. If you verify your return via EVC, you are no longer required to send signed physical copy of ITR-V to CPC, Bangalore.
At present, if you have total income is more than Rs. 5.00 Lakh or claiming refund, there are three methods of generating EVC
• EVC through Aadhaar OTP
• EVC through net banking
• EVC through ATM

EVC through Aadhaar will require you to link Aadhaar number with PAN. We have been receiving many queries from our clients that they are not able to link Aadhaar with PAN due to mismatch of the name. However before linking you must read article “IT dept plans to map all taxpayer“.
You will not be able to link Aadhaar Card with PAN if the following data of Aadhaar don’t match with PAN data.
• Name including spelling
• Date of Birth
• Gender
If there is a mismatch of name, Date of Birth or gender, first you need to amend either PAN or Aadhaar data before linking with PAN.

PAN Correction:
If you need to change information in your PAN card, you have to apply for change or correction in PAN data. You can submit PAN correction Form 49A along with proof of identity and proof of address.

Aadhaar Correction:
If you have done any mistake in address at the time of filling Aadhaar enrollment application form or you have recently migrated to a new address or there is a mismatch of name, Date of Birth or gender, you can get them changed very easily.
Unique Identification Authority of India (UIDAI) has provided online portal facility to allow people to change incorrect details that are printed on their aadhaar card.
You have two options through which you can change your details. Online method and Offline method. You can update your details through the aadhaar website in online method by following a couple of steps. Other than the online method, you can also use offline method, in which you can use send your corrected details to the UIDAI enrolment centres using the postal service.

Procedure to change Aadhaar Data through Online Method:
Any resident with mobile number can update their profile using UIDAI portal. Mobile Number is mandatory to receive password for login.
Step 1: Visit Aadhaar self service update portal by clicking this link https://ssup.uidai.gov.in/web/guest/update

Step 1: If you have registered mobile number with Aadhaar (provided at the time of enrolment or updated subsequently), enter your Aadhaar Number to get an OTP (One Time Pin) at that mobile.
(If you have not registered your mobile with Aadhaar or you have lost/do not possess anymore, you will have to either visit nearest Update Centre or send your Update request through Post.)

Step 2: Enter OTP and captcha to login to the Update Portal

Step 3: Select the fields you want to be updated /corrected. You can select more than one field also and fill the fields with current details in English as well as your Local Language.

Step 4: Depending on the field to be updated, attach original scanned (with color scanner) copies of supporting documents as per the Valid Documents List. Refer Link for valid documents.
• Name Correction / Update: provide supporting documents having name and photo
• Date of Birth Correction: provide supporting documents having date of birth
• Address Corrections/Change: provide supporting documents having name and address
• Mobile and Gender Change: No documents required to be submitted for Mobile and Gender correction.

Review the data entered for correctness and completeness in English as well as local language. Note that Date of Birth will not appear in local language. Also any numeric figures will not be transliterated in local language.
You do not have to submit all the proof documents. You have to submit only the document/s which is/are required to support the Change/ Correction. For eg. You need not attach an Address proof if you change your Date of Birth or your Name.
Step 5: Submit the request. Note down your Update Request Number (URN) carefully for future reference and tracking. You can also download /Print your Update Request copy.

If you want to track your aadhaar card updation status, you can click here and see the results using your Update Request Number https://ssup.uidai.gov.in/web/guest/check-status
Aadhaar letter with updates will be delivered at the given address only in case of Update/Correction in Name, Address, Date of Birth and Gender. For Update of Mobile number, the notification will be sent on the given mobile number

Procedure to change Aadhaar Data through Offline Method:
Step 1: First of all download the Aadhaar Update/Correction Form from the link http://uidai.gov.in/images/application_form_11102012.pdf
Step 2: Fill the Update request form in capital letters and mention the Mobile number correctly. Mobile number is mandatory for sending an update request by post
Step 3: Depending upon the field to be updated, send self-signed (self attested) supporting documents as per the valid documents List attached in Annexure I.
• Name Correction / Update: provide one of the Proof of Identity (PoI) having name and photo
• Date of Birth Correction: provide one of the supporting documents having date of birth
• Address Corrections/Change: provide one of the supporting documents having name and address
• Mobile and Gender Change: No documents required to be submitted for Mobile and Gender correction.
In case a child is below five years, parent/guardian can sign the copies of documents. In all other cases, the resident must sign the copies of documents themselves
On each document do mention your 12 digit aadhaar number that is issued to you by UIDAI.
Step 4: Mark the envelope as “Aadhaar Update/Correction” on top. Seal the envelope properly and send the Aadhaar Correction form along with the supporting documents to one of the addresses given below

Address I :
UIDAI
Post Box No. 10,
Chhindwara,
Madhya Pradesh – 480001,
India

Address II:
UIDAI
Post Box No. 99,
Banjara Hills,
Hyderabad – 500034,
India

Conclusion: Linking PAN with Aadhaar is not mandatory though as soon as logging into e-filing portal it asks you to link PAN with Aadhaar No. However If you wish to link Aadhaar with PAN, you can do so after matching name, date of birth and gender. However before linking you must read this article “IT dept plans to map all taxpayer”. Instead of e-verifying your return by generating EVC through Aadhaar OTP, you can always have option to EVC through net banking and verify your return. It is very easy.
Even if you don’t plan to link PAN with Aadhaar, it is advisable to make Correction/ updation of PAN & Aadhaar to match data of both.
Source : Simplifiedlaws

New Facility Launched To Link Aadhaar With PAN

The Income Tax Department’s e-filing website has created a new link on its homepage making it “easy” to link the two unique identities of individuals.

The Income Tax Department has launched a new e-facility to link a person’s Aadhaar with the Permanent Account Number (PAN), a mandatory procedure for filing income tax returns (ITRs) now. The department’s e-filing website – incometaxindiaefiling.gov.in – has created a new link on its homepage making it “easy” to link the two unique identities of individuals. The link requires a person to punch in his or her PAN number, Aadhaar number and the “exact name as given in the Aadhaar card”.

“After verification from the UIDAI (Unique Identification Authority of India), the linking will be confirmed. In case of any minor mismatch in Aadhaar name provided, Aadhaar OTP (one time password) will be required,” the department said in its advisory to taxpayers and individuals.

The OTP will be sent on the registered mobile number and email of the individual.
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It urged them to ensure that the date of birth and gender in PAN and Aadhaar are exactly the same, to ensure linking without failure.

“There is no need to login or be registered on e-filing website (of the I-T department). This facility can be used by anyone to link their Aadhaar with PAN,” it said.

The government, under the Finance Act 2017, has made it mandatory for taxpayers to quote Aadhaar or enrolment ID of Aadhaar application form for filing of income tax returns (ITR).

Also, Aadhaar has been made mandatory for applying for a permanent account number with effect from July 1, 2017.

The department, till now, has linked over 1.18 crore Aadhaar with its PAN database.

While Aadhaar is issued by the UIDAI to a resident of India, PAN is a ten-digit alphanumeric number issued in the form of a laminated card by the IT department to any person, firm or entity.

Source : Press Trust of India

How to link your Aadhaar with PAN online

Recently the government has made Aadhaar mandatory for filing income tax returns and provided for linking of PAN with Aadhaar to curb tax evasion through use of multiple PAN cards by introducing an amendment to the tax proposals in the Finance Bill of the Budget for 2017-18.

Recently the government has made Aadhaar mandatory for filing income tax returns and provided for linking of PAN with Aadhaar to curb tax evasion through the use of multiple PAN cards by introducing an amendment to the tax proposals in the Finance Bill of the Budget for 2017-18.

Supreme Court has questioned the Centre for making Aadhaar mandatory for procuring Permanent Account Number (PAN) card and has set the date April 25 for further hearing on the matter.

Aadhaar is a 12-digit unique identity number issued to all Indian residents based on their biometric and demographic data issued by Unique Identification Authority of India (UIDAI); whereas, Permanent Account Number (PAN) is a code that acts as an identification for Indian nationals, especially those who pay Income Tax.

The PAN number is a unique, 10-character alphanumeric identifier, issued to all judicial entities identifiable under the Indian Income Tax Act, 1961.
This is how you can link your Aadhaar with PAN online on your own:
It can be done by logging-in into the Income tax department’s e-filing portal
(https://incometaxindiaefiling.gov.in/).

There is also no requirement to visit the Income tax department to link the Aadhaar with PAN.

By : India Infoline News Service April 23, 2017

The Entry Of Aadhaar Into Income Tax Law And It’s Implications

The amendment made to the Finance Bill, 2017 when it was placed before the Lok Sabha for approval. Among several amendments made to the Finance Bill this one stands out. It is the insertion of a new Section 139AA with effect from July 1, 2017.
The section is as under:

The Section That Makes Aadhaar Necessary To File Taxes

139AA (1): Every person who is eligible to obtain Aadhaar number shall, on or after the 1st day of July, 2017, quote Aadhaar number –
• in the application form for allotment of permanent account number;
• 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.

139AA (2) : 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 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.

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 by the Central Government in this behalf, in the Official Gazette.
Explanation – For the purposes of this section, the expressions –
• “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;
• “Enrolment ID” means a 28 digit Enrolment Identification Number issued to a resident at the time of enrolment;
Implications

Applying for PAN, Need Aadhaar
Thus, as per the new section, any person who is “eligible” to obtain the Aadhaar number has to, on or after July 1, 2017, quote the same if he or she applies for a permanent account number (PAN – necessary to file taxes) and also quote it in the return of income.

Filing Return, Need Aadhaar
Consequently, for the persons who are covered by this amendment, if they want to file a return of income on or after July 1, 2017, it will be mandatory to quote the Aadhaar number in the return. It may be noted that in the income tax return (ITR) forms that we already have, there is a field for quoting the Aadhaar number where it is allotted. With this latest amendment, it has become mandatory for the affected persons to quote the Aadhaar number in the ITR form.
Sub-section (2) of the new section makes it mandatory for existing PAN holders who are “eligible” to obtain the Aadhaar number and to intimate their 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.”
No Aadhaar, PAN Cancelled

Please read the proviso to Sub-section (2)

It says that if an existing PAN holder who is eligible to obtain the Aadhaar number fails to intimate the Aadhhar number then “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.”

Thus, for example, if a person has got a PAN which was allotted to him, say, more than 15 years ago and who has been regularly filing his return of income for all these years using that PAN and who has been assessed also by the income-tax department for so many years, and such person does not 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”, then the PAN will be deemed to be invalid!

No Aadhaar, PAN Cancelled, Pay Penalty
You may keep in mind the provisions of Section 272B(1) which mandate that if a person who is supposed to obtain a PAN as per the provisions of Section 139A does not do so, then he can be penalised with a penalty of Rs. 10,000.
So, the same person who had a PAN and who used it for 15 years can now suddenly be hauled up by an officer under Section 272B for not obtaining a PAN simply because his PAN (which, as mentioned above, was accepted by the income-tax department for 15 years) is now deemed to be invalid.

In any case, such a person will need to reapply for a new PAN. That new PAN application will require the Aadhaar number to be quoted. The new PAN will then have to be intimated to the bank, depository participant, mutual funds etc.

Soon, Faster PAN – An App For Filing Tax Returns

The Central Board of Direct Taxes (CBDT), the policy-making body of the Income Tax department, is planning to roll out a faster method to obtain a PAN.
In a bid to simplify the tax-filing process, the government is planning to introduce a quicker method for getting a Permanent Account Number (PAN) and an app that will allow filing of income tax easily through your smartphone. The Central Board of Direct Taxes (CBDT), the policy-making body of the Income Tax department, is planning to roll out a faster method to obtain a PAN, powered by the Aadhaar database, even as a mobile application is being prepared for filing of tax returns and other services.

The Income Tax Department has also opened e-nivaran (electronic solution) facility for online redressal of taxpayers’ grievances at its 60 special offices across the country.

“A taxpayer can register his or her Income Tax related grievance on the e-nivaran link of the department’s e-filing portal or can himself go to an ASK (Aaykar Sampark Kendra) and register such a complaint. They will have to fill a simple one-page form and they will subsequently be provided with a unique number to follow the progress of the case The e-nivaran system was launched by the CBDT last year.

“The rollout started sometime back and till now about 60 Aaykar Sampark Kendras have started the facility. 104 more such ASKs will soon have the facility,” the official added.

Taxpayers can register all complaints related to delay in refunds, filing of e-returns, tax deducted at source (TDS), PAN issues, those pertaining to their assessing officer (AO) or any other issue at this facility.
Source :NDTV/15.2.2017

How to Obtain PAN and TAN Registration ?

Permanent Account Number (PAN) is a ten-digit alphanumeric number by the Income Tax Department, allotted to any “person” who applies for it. PAN enables the department to link all transactions such as Income Tax payments, TDS/TCS credits, returns of income, specified transactions, correspondence, and so on. PAN, thus, acts as an identifier for the taxpayer with the tax department.

Is it mandatory to obtain PAN?

Every company, firm or LLP compulsorily has to file tax returns, irrespective of doing business or not. Hence, obtaining PAN is mandatory. Secondly, it is also compulsory to quote PAN in all documents pertaining to financial transactions such as sale of purchase of immovable property, motor vehicle, time deposit, etc. Similarly, all citizens having taxable income have to obtain PAN.

How to apply for PAN?

A person wishing to obtain PAN can apply for PAN by submitting the PAN application form (Form 49A/49AA) along with the related documents and prescribed fees at the PAN application center of UTIITSL or NSDL. PAN application form (i.e. 49A/49AA) can be down loaded from http://www.incometaxindia.gov.in. An online application can also be made from the website of UTIITSL or NSDL (i.e. www. utiitsl.com and http://www.tin-nsdl.com)

What documents to be submitted along with the PAN application?

The documents required to be submitted with the PAN application are specified in Rule 114 of the Income-tax Rules. The details of the documents required are also provided in the application form. The applicants have to provide document pertaining to proof of identity, proof of address and proof of date of birth. The name of the applicant as mentioned in application form and the name appearing in the documents submitted along with the application should match exactly

What documents will serve as proof of identity in case of individuals not being a
citizen of India?

Copy of following will serve as proof of identity in case of individuals not being a citizen of India :
Copy of passport, or
Copy of Person of Indian Origin (PIO) card issued by Government of India, or
Copy of Overseas Citizen of India (OCI) card issued by Government of India, or
Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by “Apostille” (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India.

What is TAN?

TAN or Tax Deduction and Collection Account Number is a unique ten-digit alpha-numeric number required to be obtained by all persons who are responsible for deducting or collecting tax.

How to apply for TAN?

An applicant will fill Form 49B online and submit the form. Deductor may either make an online application through TIN (Tax Information Network) or submit physical TAN application to any TIN-Facilitation Center (TIN-FC) of NSDL.

Is it compulsory to obtain TAN? Is there any penalty?

The provisions of Section 203A of the Income Tax Act, 1961 require all persons who deduct or collect tax at source to apply for the allotment of TAN. The section also makes it mandatory to quote TAN in all TDS / TCS / Annual Information Returns, payment challans and certificates to be issued. Deductor cannot file TDS / TCS statements and deposit challans for TDS / TCS payments in banks without TAN. Failure to apply for TAN or not quoting the same in the specified documents attracts a penalty of Rs.10,000/-.