Insertion of new section 139AA
Section 56 of the Finance Act, 2017 deals with insertion of new section 139AA. Insertion of new section 139AA. 56. After section 139A of the Income-tax Act, the following section shall be inserted, namely:— '139AA. The Act was enacted on 17 Apr 2017.
Insertion of new section 139AA.
56. After section 139A of the Income-tax Act, the following section shall be inserted, namely:—
'139AA. Quoting of Aadhaar number.—(1) Every person who is eligible to obtain Aadhaar number shall, on or after the 1st day of July, 2017, quote Aadhaar number—
(i) in the application form for allotment of permanent account number; (ii) in the return of income: Provided that where the person does not possess the Aadhaar Number, the Enrolment ID of Aadhaar application form issued to him at the time of enrolment shall be quoted in the application for permanent account number or, as the case may be, in the return of income furnished by him.
(2) Every person who has been allotted permanent account number as on the 1st day of July, 2017, and who is eligible to obtain Aadhaar number, shall intimate his Aadhaar number to such authority in such form and manner as may be prescribed, on or before a date to be notified by the Central Government in the Official Gazette:
Provided that in case of failure to intimate the Aadhaar number, the permanent account number allotted to the person shall be deemed to be invalid and the other provisions of this Act shall apply, as if the person had not applied for allotment of permanent account number.
(3) The provisions of this section shall not apply to such person or class or classes of persons or any State or part of any State, as may be notified by the Central Government in this behalf, in the Official Gazette.
Explanation.—For the purposes of this section, the expressions—
Section 56, The Finance Act, 2017.
(i) "Aadhaar number", "Enrolment" and "resident" shall have the same meanings respectively assigned to them in clauses (a), (m) and (v) of section 2 of the Aadhaar (Targeted Delivery of Financial and other Subsidies, Benefits and Services) Act, 2016 (18 of 2016); (ii) "Enrolment ID" means a 28 digit Enrolment Identification Number issued to a resident at the time of enrolment.'.
Cross-references
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Questions about Section 56
What does Section 56 of the Finance Act deal with?
Section 56 of the Finance Act is headed "Insertion of new section 139AA". Insertion of new section 139AA. 56. After section 139A of the Income-tax Act, the following section shall be inserted, namely:— '139AA.
How do I find court cases under Section 56 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2017 56, section 56 Finance Act 2017, section 56 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 56 of the Finance Act, and has it changed?
Its own text turns on section 2 (Income-tax), Income-tax Act 139A (Permanent account number), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.
When was Section 56 of the Finance Act enacted?
Section 56 of the Finance Act, cited as Finance Act 2017 56, was enacted on 17 Apr 2017. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. Income-tax8321 words
- 2. Income-tax4071 words
- 148. Amendment of Chapter VIB1616 words
- 47. Amendment of section 115JB1176 words
- 6. Amendment of section 10856 words
- Sixth Schedule. Sixth Schedule820 words
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