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New Income Tax Rules – Submission of false Aadhaar number may be fined Rs. 10,000

As it is well known that the income tax department has allowed Aadhaar card holders to use the biometric id number in lieu of the Permanent Account Number (PAN). But as per new provision of Income Tax, fine of Rs. 10,000 may be levied in case of wrong Aadhar Number. As per the latest amendments in the Finance Bill 2019, not only allowed people to use Aadhaar in lieu of PAN but also introduced a penalty for giving a false Aadhaar number. However, the new penalty rules are applicable only in cases where you are using Aadhaar in lieu of PAN and where quoting PAN is mandatory according to the income tax department rules. It is well known that although Aadhaar is issued by the Unique Identity Authority of India, yet the fine is not imposed by UIDAI but by the income tax department. Under Section 272B of the Income Tax Act, 1961, the department can impose a penalty in case of default in complying with provisions relating to PAN, i.e., failure to obtain, quote, or authenticate PAN.

Instruction of CBDT on N.R. Parmar case.


URGENT
COURT MATTER
SPEED POST

F.No.C-18012/26/2003-V&L(Pt. II)
Government of India
Ministry of Finance
Department of Revenue Central Board of Direct Taxes

New Delhi, 26th Aug., 2013 
To,
All the Chief Commissioners of Income Tax (CCA),

Sub:   Judgement of the Hon'ble Supreme Court dated 27.11.2012 in the case of UOI &
Ors.Vs. N.R. Parmar & Ors. -Reg.-

Sir/Madam,

I am directed to refer to the subject cited above and to state that the advice of DoPT is being sought on the decision of Hon'ble Supreme Court in the case of Sh. Parmar. However, presently the DoPT has returned the file with the following advice:

"The DoR has sought our advice on the implications of the judgment of Supreme Court dated 27.11.2012 in the case of Sh. N.R. Farmer & Ors.. This department is already seized with this issue in the contact of the impact of Supreme Court judgment on the policy for determination of inter se seniority of direct recruit and promotee and consequent administrative action to be taken in consultation of DoLA. However, the impact of the judgment on the seniority of the officers of Income Tax Department has to be assessed and analyzed by the Department of Revenue and specific issues should be brought forward so as to enable DoPT to examine the same and give its comments. The comments of DoR would also facilitate a comprehensive examination/advice of the DoLA while considering the general policy file of DoPT. In this context, the advice of DoLA in the Para 24 of p-88/Notes is relevant. The department of Revenue may be advised to take necessary action accordingly."


The matter has now been referred to DGIT(HRD) for inputs on the above aspect.
2.         Further, it is to be informed that the interim advice of the DoPT communicated on a reference by the department for the DPC for the post of ACsIT, in DOR F.NO. 32013/2/2012 Ad VI/DoPT Dy. No. 11640/13/CR dated 06.03.2012, inter-alia states that

"The implementation or otherwise of decision of Hon'ble Supreme Court is being processed separately. As per the instructions on the subject, the administrative department can consider regular promotion on the basis of existing list circulated and finalized seniority list. However, the promotion of these Officers shall be subject to revision of the seniority list of Inspectors/ITOs, if any, while implementing the Hon'ble Supreme Court judgment in N.R. Parmar case.”

3.         In view of the above, I am directed to request that suitable steps may be taken to get the stay on promotions, if any, granted by various Tribunals, vacated on the ground of the instructions of the DoPT in OM No. 28027/9/99-Estt. (A) dated 01.05.2000, advice dated 06.03.2012 given by the DoPT(above) and also for the functional requirement of the Department.

                                                                                                                                        Yours faithfully,
-sd-
(Mukesh Sharma)
DCIT (OSD)(V&L)
C.B.D.T.

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New Income Tax Rules – Submission of false Aadhaar number may be fined Rs. 10,000

As it is well known that the income tax department has allowed Aadhaar card holders to use the biometric id number in lieu of the Permanent Account Number (PAN). But as per new provision of Income Tax, fine of Rs. 10,000 may be levied in case of wrong Aadhar Number. As per the latest amendments in the Finance Bill 2019, not only allowed people to use Aadhaar in lieu of PAN but also introduced a penalty for giving a false Aadhaar number. However, the new penalty rules are applicable only in cases where you are using Aadhaar in lieu of PAN and where quoting PAN is mandatory according to the income tax department rules. It is well known that although Aadhaar is issued by the Unique Identity Authority of India, yet the fine is not imposed by UIDAI but by the income tax department. Under Section 272B of the Income Tax Act, 1961, the department can impose a penalty in case of default in complying with provisions relating to PAN, i.e., failure to obtain, quote, or authenticate PAN.