new delhi all those allotted permanent account number pan as on july 1 will have to link it with their existing 12digit biometric aadhaar number the government has said those applying for a new pan will have to also mandatorily quote their aadhaar number or aadhaar enrolment id both aadhaar and pan have already been made mandatory for filing tax returns opening of bank accounts and financial transactions over rs 50000 every person who has been allotted permanent account number as on the 1st day of july 2017 and who in accordance with the provisions of subsection 2 of section 139aa is required to intimate his aadhaar number shall intimate his aadhaar number to the principal director general of incometax systems or director general of incometax systems or the person authorised by the said authorities a notification issued by the government said the finance act for 201718 had made aadhaar mandatory for filing income tax returns and provided for linking of pan with aadhaar linking aadhar with pan is expected to help check tax evasion through use of multiple pan cards the supreme court had earlier upheld the validity of an income tax act provision making aadhaar mandatory for allotment of pan cards and itr filing but had put a partial stay on its implementation till a constitution bench addressed the larger case related to the issue of privacy only a partial relief by the court has been given to those who do not have aadhaar and who do not wish to obtain aadhaar for the time being that their pan will not be cancelled so that other consequences under the it act for failing to quote pan may not arise the cbdt had said after the supreme court ruling those who do not map their pan with aadhar will have their pan cancelled making it difficult for them to do transactions even those not required to file income tax return but having both pan and aadhaar are mandatorily required to link them as per section 139aa as many as 207 crore taxpayers have already linked their aadhaar with pan there are over 25 crore pan card holders in the country while aadhaar has been issued to 115 crore people what if your income is below the tax limit even then if you dont file income tax return but possess both pan and aadhaar then linking the two is compulsory otherwise your pan will be liable to become invalid from a date to be notified by the government as per section 139aa of the act the recent supreme court order provides interim relief to those who may have pan but do not have an aadhaar and have not applied for one as yet from having to compulsorily link the two it does not provide any relief to those who already have both pan and aadhaar even individuals who are not required to file income tax returns due to income being below exemption limit but possess both pan and aadhaar are