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.
As per the new OM of DOPT published on 28th
May, 2014 it has been decided that the
crucial date of eligibility shall be 1St April of the vacancy year in case of financial year based vacancy year i.e. where the
Annual Performance Appraisal Reports (APARs) are written financial
year-wise. In case of calendar year based vacancy year, i.e. where APARs are
written calendar year-wise, the crucial date of eligibility shall remain as 1st January of the vacancy year. These instructions shall come into force in respect of vacancy year 2015-16
(financial year) commencing from April 1, 2015 and vacancy year 2015 (calendar
year) commencing from January 1, 2015 and shall, accordingly, be applicable to all
such subsequent vacancy years.
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