• Linking aadhar to PAN

My daughter a Canadian citizen with an OCI card is selling her flat in Pune. Her NRO acct too has been opened for her to repatriate sales proceeds to Canada. She has PAN card but no Aadhar. There will be a capital gains tax which she will pay.

Now will she have to file IT return too and what is the implication of Supreme Court ruling about a week ago that aadhar is a must for filing IT return where aadhar and PAN are linked. I gather that aadhar is not given to foreigner then how do we proceed.
Asked 2 months ago in Taxation from Pune, Maharashtra

NRI/OCI (Overseas Citizen of India) are not eligible to obtain Aadhaar as per the Aadhaar Act and hence are fully exempted to produce Aadhaar for any verification... NRI/OCI need not verify their bank account or SIM or PAN with Aadhaar. If required, they may inform the service provider(s) that they being NRI/OCI are exempted from Aadhaar verification

Ajay Sethi
Advocate, Mumbai
59858 Answers
3619 Consultations

5.0 on 5.0

1) If your daughter is foreigner than she has to pay only short term or long term capital tax.

Ganesh Kadam
Advocate, Pune
6281 Answers
46 Consultations

4.9 on 5.0

Your daughter being foreign citizen and OCI holder is exempt from Aadhar verification 

Ajay Sethi
Advocate, Mumbai
59858 Answers
3619 Consultations

5.0 on 5.0

As a foreign citizen, she need not have aadhar card hence she can file IT returns on the basis of the PAN card she possesses.

 

T Kalaiselvan
Advocate, Vellore
50034 Answers
591 Consultations

5.0 on 5.0

The ruling for NRI is equally applicable for the foreign citizen too in this regard. 

T Kalaiselvan
Advocate, Vellore
50034 Answers
591 Consultations

5.0 on 5.0

NRI/OCI (Overseas Citizen of India) are not eligible to obtain Aadhaar as per the Aadhaar Act and hence are fully exempted to produce Aadhaar for any verification. NRI/OCI need not verify their bank account or SIM or PAN with Aadhaar. 

Mohammed Mujeeb
Advocate, Hyderabad
6263 Answers
3 Consultations

4.5 on 5.0

Sir since she is not eligible to obtain adhaar this condition shall not apply to her and she will able to.file.return without adhaar the language of section 139 AA is 

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.

Shubham Jhajharia
Advocate, Ahmedabad
14237 Answers
57 Consultations

5.0 on 5.0

Sir your daughter is not eligible to get Adhar she is foreigner so adhaar is not requirement for her.

Shubham Jhajharia
Advocate, Ahmedabad
14237 Answers
57 Consultations

5.0 on 5.0

In my view the language of section is quite clear in this regard.

Shubham Jhajharia
Advocate, Ahmedabad
14237 Answers
57 Consultations

5.0 on 5.0

Adhar is just a address proof and not a citizen certificate for determining nationality. Even foreign citizens having definite stay in India can apply for adhar card. You can get adhar card if you still want.

Prashant Nayak
Advocate, Mumbai
7181 Answers
7 Consultations

4.8 on 5.0

As an OCI card holder and non resident in India Sikar not have the Aadhar card in India so the linking of Aadhaar card to Pan does not arise if he is selling the property the TDS @ 20% will be deducted from the sale proceed by the purchaser and will be deposited in the income tax account on her behalf if she wants to get any refund out of the TDS deducted then she has to file income tax return

Vimlesh Prasad Mishra
Advocate, Lucknow
4708 Answers
11 Consultations

4.9 on 5.0

She will only subjected to TDS deduction by purchaser, PAN in enough.

Yogendra Singh Rajawat
Advocate, Jaipur
8959 Answers
8 Consultations

4.7 on 5.0

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