Quoting of Aadhaar number in Return of Income/PAN application form

As per section 139AA, Every person who is eligible to obtain Aadhaar number shall, on or after the 1st day of July, 2017, quote Aadhaar number in the return of income/ application form for allotment of permanent account number.

.Instruction for linking your aadhar no. on https://incometaxindiaefiling.gov.in for filing of Income Tax return for the AY 2017-18 and onwards:

1. Without Login on https://incometaxindiaefiling.gov.in
Enter PAN, Aadhaar No., Name as per Aadhaar, Captcha code to link your aadhaar no,
Note: 
i. Ensure Date of birth, Gender and Aadhaar Number is as per Aadhaar details
ii.If Date of Birth and Gender is fully matched and Name as per Aadhaar is not exactly matched then user has additionally provide Aadhar OTP to proceed with partial name match.
2. After Login on https://incometaxindiaefiling.gov.in

Login to e-Filing website: https://incometaxindiaefiling.gov.in with your login credentials 
If you had not attempted previously to link Aadhaar, then on login, a popup will appear to provide the Aadhaar number. Provide the Aadhaar in the given field, input the captcha image in the required field and click “Link Now” 
If you had attempted linking Aadhaar previously and the linking had failed, you may attempt to link once again by following these steps: Post login > Profile Settings > ‘Link Aadhaar> Enter your 12 Digit ‘Aadhaar’ Number > Enter the Captcha > Click on ‘Link Aadhaar’ to link with your PAN.

Extract of Section 139AA inserted by Finance Act, 2017, w.e.f. 1-4-2017 requiring quoting of Aadhaar number is given below for your reference: 

Quoting of Aadhaar number.

139AA. (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—
(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. ]

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