Central Government Extends Adhaar-PAN Linking Deadline Till June 30

The Central Government on Wednesday (31^st March) extended the date keeping in mind the difficulties arising out of the COVID-19 pandemic.

Central Government extends the last date for linking of Aadhaar number with #PAN from 31st March, 2021 to 30th June, 2021

— Live Law (@LiveLawIndia) March 31, 2021

Further, the date for issue of notice under section 148 of Income-tax Act,1961, the passing of consequential order for direction issued by the Dispute Resolution Panel (DRP) & processing of equalization levy statements has also been extended to 30^th April, 2020.

It may be noted that in the Finance Bill, 2021, which was passed by the Lok Sabha recently, the government has introduced an amendment under which, a person would be liable to pay a late fee of up to Rs 1,000 in case of non-linking of PAN with Aadhaar.

With this amendment, a new section 234H has been inserted which states:-

"234H. Without prejudice to the provisions of this Act, where a person is required to intimate his Aadhaar number under sub-section (2) of section 139AA and such person fails to do so on or before such date, as may be prescribed, he shall be liable to such fee, as may be prescribed, not exceeding one thousand rupees, at the time of making intimation under sub-section (2) of section 139AA after the said date."