The Central Board of Direct Taxes (CBDT) on Monday extended the deadline for income tax return filing for 2016-17 till August 5.
“In view of the difficulties faced by taxpayers, date for filing of Income Tax Returns for 2016-17 has been extended to August 5,” the Income-Tax department tweeted.
The decision was announced on Monday, the last date for filing ITR.
The department was receiving complaints that a number of taxpayers were not able to log on to the e-filing portal due to excess rush on the last day.
The extension also comes in view of difficulties faced by taxpayers as the quoting of Aadhaar was made mandatory for ITR filing from July 1.
Quoting of Aadhaar was made mandatory for filing income tax returns, as introduced by the Finance Act, 2017.
Aadhaar is now also compulsory for making an application for allotment of Permanent Account Number (PAN).
Section 139AA of the Income-tax Act, 1961 as introduced by the Finance Act, 2017 provides for mandatory quoting of Aadhaar/Enrolment ID of Aadhaar application form, for filing of return of income and for making an application for allotment of Permanent Account Number with effect from July 1.
Mandatory quoting of Aadhaar or Enrolment ID will apply only to a person who is eligible to obtain Aadhaar number.
As per the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016, only a resident individual is entitled to obtain Aadhaar. Resident as per the said Act means an individual who has resided in India for a period or periods amounting in all to 182 days or more in the 12 months immediately preceding the date of application for enrolment.
Accordingly, the requirement to quote Aadhaar as per section 139AA of the Income tax Act shall not apply to an individual who is not a resident as per the Aadhaar Act, 2016.