As per Sec. 139AA of the Income Tax Act, 1961, Aadhaar shall be quoted or intimated to Income Tax Authority.
It was also stated that failure to intimate Aadhaar on or before the notified date (if PAN alloted as on 01st July 2017) shall make the PAN invalid.
For example: Mr. A who has been alloted PAN as on 01st July, 2017 and holds an Aadhaar No. but did not file ITR till date. Is Mr. A required to 'Link Aadhaar with PAN' before 30th September, 2019, even though he is not eligible to file ITR in AY 2019-20? If he doesn't link his Aadhaar on the grounds that he is not eligible to file ITR, will his PAN be deemed to be invalid?
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