(a) The estimated number of PAN cards detected as bogus in the country;
(b) whether the Government has made declaration of Aadhaar mandatory for issue of PAN cards and filing of tax returns;
(c) If so, the details thereof; and
(d) The time by which the above proposal is likely to be implemented?
THE MINISTER OF STATE IN THE MINISTRY OF FINANCE:
(a) As on 17.07.2017, 1,544 PANs have been marked as ‘Fake’ which were found allotted in the names of either non-existing persons or in false identities. Also, PANs in 11,46,796 cases have been Deleted/de-activated where multiple PANs were found allotted to one person.
(b) & (c) Vide Finance Act, 2017, section 139AA has been introduced in the Income-tax Act, 1961 (‘Act’). As per the provisions of this section, every person who is eligible to obtain Aadhaar number shall, on or after the 1st day of July, 2017, quote Aadhaar number or Enrolment ID of Aadhaar application form in the return of income and PAN application form. To mitigate the difficulties likely to arise to some section of taxpayers, vide notification number 37/2017, bearing S.O.1513(E), it has been notified that the provisions of section 139AA shall not apply to an individual who does not possess the Aadhaar number or the Enrolment ID and is:-
(i) residing in the States of Assam, Jammu and Kashmir and Meghalaya;
(ii) a non-resident as per the Income-tax Act, 1961;
(iii) of the age of eighty years or more at any time during the previous year;
(iv) not a citizen of India.
(d) The proposal relating to quoting of Aadhaar number/Enrolment ID for issue of PAN cards and filing of tax returns has already been implemented as provision of section 139AA of the Act has come into effect from 1st day of July, 2017.