After the Supreme Court declares Nizamata as a fundamental right, the question arises, is there any need to link the base and the PAN for filing an Income Tax Return? However, the court still has to clarify how the decision will affect the compulsions of the base for filing various schemes and tax returns.
According to experts, in the order of the 9-judge bench of the Supreme Court, it has been clarified that privacy is the fundamental right of Indian citizens. People’s Advisory Services Partner, Sonu Iyer says, “The order of the Supreme Court is not about the Section 139AA (compulsory for the base and PAN for income tax) of the Income Tax Act.”
The bench of 5 judges will now consider the basis of ‘Right to privacy’ from the point of view. Iyer said, “As long as the Supreme Court’s decision is not taken and the basis is not declared constitutionally illegal, the work of connecting the PAN will continue. CBDT has fixed the deadline for August 31, 2017. Income tax returns will not be processed without linking the basis and the PAN.
Chetan Chandhok, H & R Block, India’s tax research head, said, “Although the Supreme Court has not raised questions over the government’s decision about the mandatory mandate unless the court takes any decision on this, will not come. Therefore, the returns will not be processed without linking the base and the PAN.