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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.

Clarification on increase in certain allowances by further 25%

DOPT today issued a  Clarification on increase in certain allowances by further 25% as a result of enhancement of Dearness Allowances wef 01/01/2014. References are being received from various quarters with regard to the amount of Children Education Allowance admissible consequent upon enhancement of Dearness Allowance payable to Central Government employees @ 100% w.e.f. 1st January, 2014 announced vide Ministry of Finance, Department of Expenditure O.M.

According to this new OM, following shall be the revised limits:
a) The annual ceiling limit for reimbursement of Children Education Allowance shall be Rs.18, 000 / - per child. Accordingly, the quarterly claim could be more than Rs.4500 / - in one quarter. The Hostel Subsidy shall be Rs.4500 / - per month per child;
b) The rates of Special Allowance for Child Care to women with disabilities stands revised to Rs.1500 / - per month; and
c) The annual ceiling for reimbursement of Children Education Allowance for disabled children of Government employees shall be treated as revised to Rs.36, 000 / - per annum per child and the rates of Hostel Subsidy for disabled children of Government employees shall be treated as revised to Rs.9000 / - per child per month.


These revisions are applicable with effect from 1st  January, 2014.

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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.

Last date for filing the acknowledgement extended for AY 2009-10, 2010-11 and 2011-12

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DA will be 100% w.e.f. January 2014

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