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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.

Lunch time demonstration on 12.03.2014 : JCA, ITEF & ITGOA

JCA, ITEF & ITGOA will protest against the callous attitude of CBDT on implementation of cadre restructuring of Income Tax. It is decided by JCA to protest by lunch time demonstration on 12.03.2014 at all CCIT and CIT stations.
Read the full content of circular of JCA, dated 05.03.2014

“Dear Comrades
You are aware that the Central Board of Direct Taxes has finalised and approved the allocation of 20751 additional posts sanctioned by the Government for restructuring of the Department. The Board, according to the signing off message on the wee hours of the Chairpersons superannuation, has sent the proposal to the Hon'ble Finance Minister for his approval on 28th Feb. In 2014 . The present position, it is learnt is that the same may be returned within a few days after approval for notification and implementation.

            The JCA, representing about 95% of the personnel in the Department and shouldering all the core responsibilities of completion of assessments, Revenue Collection, widening tax base etc. came to know the above development from the Website. In this context you may recall the ITEF Circular No. 38 dated 18.01.2014, wherein we have detailed the discussion with the Member (P & V) and other officials had with the representatives of JCA on 16th and 17th January, 2014 on the implementation of Cadre Restructuring and allocation of post. The focus of discussion in that meeting was to find out a solution and settlement of the differences arising out of the two reports made by the Committee constituted by the Board (Sub-Committee No. 1 and Core Committee) and the proposal of the Income Tax Employees Federation on allocation of posts. As intimated in the above circular, the meeting was concluded on the basis of an assurance that the Board will come out with its stand as regards the basis of allocation of posts and other matters and revert to the leaders of JCA for discussion before finalisation. In yet another meeting the representatives of ITEF had with the Chairperson, Member (P & V) & other officials on 20th February, 2014, the assurance of discussion with us as soon as the CBDT finalise its proposal was reiterated. On 21st February, 2014 also, the Member (P & V), while addressing the Inaugural Session of the ITGOA Biennial General Meeting at Chennai, assured the entire delegates and leaders of both the organisation that the basis of allocation of posts is being worked out and will be subjected to discussion with the JCA before finalisation. In its letter dated 24th February, 2014, the ITGOA, again requested the Chairperson to cause discussion with the Representative of JCA before finalisation.

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            The above action on the part of the CBDT authorities is clear infringement of understanding and violation of principles of bilateral agreements. This attitude of the CBDT in totally ignoring the recognised organisation which represent the majority of the personnel in the Department and duplicity of words deserve strongest condemnation. The Leaders of the JCA met in New Delhi today and took stock of the situation arising out of the callous attitude of the CBDT in dealing with the aspirations of the Personnel, decided to lodge our protest in the form of a Demonstration and also to bring our protest to the knowledge of the authorities by sending a savingram. Therefore, we request the Circle / Unit leadership to stage this protest Demonstration during the lunch recess on 12th March, 2014 at all CCIT and CIT Stations and adopt and send the Savingram to the Chairman, CBDT in the enclosed format.”

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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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