Can Income Tax Return be filed if PAN and Aadhaar details don’t match?

To file your Income Tax Return Online you just have to submit your PAN, Aadhaar and Income details. To successfully complete the filing process, it is now mandatory to link PAN and Aadhaar as per government requirement to verify the authenticity of a taxpayer. While it seems an effective scheme to reorganize government records, it certainly also give rise to issues which directly or indirectly relate to linking of the above documents to taxpayer ITR application. As government mandated requirement of Aadhaar and PAN link, on a good note it also attended the related common issue which might counter a taxpayer in course of filing ITR like the mismatch of names, address, contact, etc and the methods to go with them.

As the policy of PAN and Aadhaar link mandated , it was observed that various issues were subjected to a ratio of taxpayers like Can I file Income tax if my PAN and Aadhaar details mismatch ?’, ‘Do I have to get my Aadhaar re-corrected or PAN details ?’, Will my  ITR be rejected if details of both mismatch ? etc. Generally, details on both documents mismatch when there is a change in state of the relationship like after marriage the female has to take the last name of husband, or inclusion or wrong birthplace or date by mistake.

Some issues might also be like :

Issue 1: Mismatch of Taxpayer Name

The IT department to cope with multiple queries on name mismatch problem specified various solutions and stated to every taxpayer that if after all measures a mismatch problem still persists then a change is required in Aadhaar to match PAN details or vice-versa.

Issue 2: Mismatch of Taxpayer Address, Birth, Gender and other details.

After observing multiple cases of name mismatch it also came to notice a portion of taxpayers were also affected by problems of mismatch of birth, gender, and other details. Issuing a corrective guideline, the IT department provided relief to all those taxpayers by specifying a linking facility to the official income tax portal. Taxpayers can go to the official tax website and can verify their PAN and Aadhaar details together by clicking on ‘Link Aadhaar’ and by:

-> Entering PAN option -> Enter Aadhaar number -> ‘Enter Name Exactly As Given In Aadhaar Card (avoid spelling mistakes)’ ->  and on clicking ‘Submit’.

Why PAN And Aadhaar Link Mandated?

On a petition wrote before Supreme Court, the government justified to this move saying that people have obtained multiple PANs which they were using to fool government in tax filing till now and at present linking of it with a Unique Aadhaar number can only stop such practices. So with a budget amendment government proposed for the PAN and Aadhaar link. It was also proposed that if linking is not be done by any individual taxpayer, the PAN of person will be invalidated and it will be assumed that the person has not applied for PAN. (w.e.f 1st July 2017 ).

Exemptions to linking of PAN and Aadhaar

While linking of both documents was mandated for each taxpayer by the department earlier, but considering some special categories of individuals, a list was also issued of individuals who are exempted from linking PAN and Aadhaar details as follows :

  • A non-resident individual as per Income Tax definition;
  • A resident of Jammu & Kashmir, Assam, and Meghalaya.
  • A person of age 80 years or more at any time during the previous financial year.
  • A person who is not a citizen of India.

Conclusion :

Thus to successfully obtain Filed ITR Acknowledgement, it is mandatory for every taxpayer to submit correct and verified details of PAN and Aadhaar to the IT Department.

Also Read : CBDT notifies New ITR Forms for AY 2018-19 , Taxpayers to furnish Salary breakup & GST ID