Currently, the income tax stipulate mandatory linking of PAN with aadhaar to be able to successfully file ITR. Also, while filing ITR, the quoting of aadhaar is now mandatory as per the CBDT notification dated March 31, 2019 which makes the process mandatory.The notification further specifies that tax return cannot be filed either electronically or manually without quoting Aadhaar number.
In Union Budget 2019, Sitharaman in order to hassle-free the process of taxpayers has recommended the use of PAN and aadhaar interchangeably. So, after the new proposals are passed by the parliament, the said ruling will come into force from September 1, 2019. Therefore, it is likely that from next FY that you might be able to file your ITR just by quoting your aadhaar ID.
How to quote Aadhaar number in your ITR
There is a specific column to enter your Aadhaar ID and in case the same is not owned by the taxpayer he or she needs to quote his or her
28 digit enrolment ID in the ITR form.
For example: if your enrolment ID is 1234/12345/12345 and date and time of enrolment is 01/12/2016 12:50:22, then it will be entered as 1234123451234501122016125022.
In case you are filing your ITR 1 through the department's online portal, then the aadhaar ID will feature pre-filled in Part A as general information which the individual need to cross check and verify with his or her actual aadhaar ID.
And if the online filing is through utility and excel then it has to be entered manually.
Important point in respect of ITRs filed for previous years without
CBDT in its circular dated March 31, 2019 has clarified that ITR filed prior to April 1, 2019 without quoting of Aadhaar number will be taken up for processing without any adverse action against the taxpayer.