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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.

Additional Relief on Death/Disability of Govt. Servants (Civilians) Covered Under New Defined Contribution Pension System NPS: Procedures to be adopted for Submission of Claims.


OFFICE OF THE PR. CONTROLLER OF DEFENCE ACCOUNTS (PENSIONS)
DRAUPADI GHAT, ALLAHABAD – 211014

Circular No –110                                                       No. GI/C/Misc/NPS – I/Tech                                                                                         Dated : 12.08.2013

Sub: - Additional Relief on Death/Disability of Govt. Servants (Civilians) Covered Under New Defined Contribution Pension System NPS: Procedures to be adopted for Submission of Claims.

Ref:- This office Important Circular No. 79 dated: 29-10-2010

Para 1 & 4 of the Circular No. 79 dated 29-10-2010 is amended to read as under:-

Para No-1. H.O.O will prepare pension papers in case of NPS beneficiaries in accordance with the same procedure as prescribed for Defence Civilian Personnel appointed before 01-01-2004 and will submit the same along with Service Book and all the relevant documents (which is required in case of pre-01-01-2004 Cases) to PAO
concerned i.e. LAO/RAO. The Permanent Retirement Account No. (PRAN) of the Concerned Government Servant Allotted by National Security Depository limited (NSDL) will also be indicated. In cases where PRAN has not been allotted by NSDL to a NPS Subscriber being non-effective account as on 01-04-2008, Permanent Pension Account No. (PPAN) allotted to subscriber will be indicated. No case shall however be processed for grant of Family Pension without PRAN or PPAN.
Para No-4. HOO will also maintain a separate register and entries will be recorded there in as PRAN/PPAN No, Name of Government Servant, PPO No. and awards notified provisionally and at the time of processing of final claim the same will be mentioned in the claim for final adjustment.

Other entries in above circular i.e. 79 will remain unchanged.

sd/-
(S. B. Mathdevaru)

Dy. CDA(P)




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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.

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