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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.

Facts of delaying Cadre Restructuring of CBEC


As published earlier, it is correct that fate of CR-2013 is with the Board authorities for its implementation or non implementation within the prescribed time limit. As also reported earlier, the IRS lobby wants implementation of CR fulfilling their own interest even without bothering the natural justice with their own subordinate executive officers.

The original proposals of CR were approved by the Union Cabinet on 5th December -2013 and was to be implement only by notifying the jurisdiction of old + new Commissioneratres and allocation of manpower as per sanction of the Cabinet.

It appears that the IRS lobby were under impression that they are supreme authority to interpret & implement approval of the Cabinet ensuring their own interests that is why that the Board authorities constituted some Committees also assigning work to examine justification of approved Commissionerates under various Zones of the CBEC, which was already examined & justified in 2010 by the various Study Groups and was finalized before its presentation & clearance / sanction from the Ministry of Expenditure, DOPT, Group of Secretaries and Union Cabinet.

On the basis of futile exercise of the said Committees, the Board authorities prepared notifications by reducing & increasing number of Commissionerates in various Zones for final approval of the Revenue Secretary, MOS & FM. Thus, the Board authorities tampered with the original proposal of CR, even after approval of the Cabinet that is why that the Revenue Secretary denied to submit the same to the Finance Minister for final approval.

On the other hand, our Federation / Association were assured by the Board authorities on the various occasions / meetings for removal regional disparities in promotion by implementing all India seniority of Inspector Cadre (as per decision of the Apex Court) during implementation of the CR, but after approval of the Cabinet and reports of the said Committees the Board authorities are not agree to fulfill their assurances that is why that our Federation has appraised the Revenue Secretary about acute discrimination with Inspector Cadre and submitted representation for removal the regional disparities in promotion by implementing all India seniority.

As per reliable sources, the Revenue Secretary is very much annoyed on both the above issues and has given some directions to the Board authorities. As per latest position the Board authorities are agreed and prepared notifications to implement the CR as per the original proposals and approval of the cabinet, but appears not willing to solve the long pending and assured grievances of Inspector cadre.

On the other hand the Board authorities approved relaxation in qualifying service from 8 to 2 years, which will increase the existing regional disparity in promotion and Inspectors having service of only 2 years will be promoted much before their very - very seniors. Can be expect such type of injustice from our own senior officers?

As per another source, now the IRS lobby trying very hard to convince the Revenue Secretary for approval of the notifications by the FM on or before 5th JUNE, 2014 ie within prescribed time limit of 6 months after approval of the Cabinet, failing which the entire proceedings of CR will be processed afresh too on the mercy of the new Government.


The God may bestow wisdom to the IRS lobby to agree with the genuine demand of Inspector Cadre for the sake of natural justice, otherwise many IRS officers & Executive officers will have no option, except to retire without awaited promotion.

Source: All India Central Excise Inspector's Association, Rajasthan Circle

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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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