a) My daughter, an NRI, is working in Singapore. She has an independent income in India for which she files return in India through me as a representative assessee. She has PAN but does not have Aadhaar number. She owns a residential flat here, which she is shortly planning to sell and repatriate the consideration to Singapore.
b) As per a news item “Aadhaar must for tax returns”, published in The Tribune dated April 1, 2017, Aadhaar number has to be quoted in return of income from July 1. Further, it said anyone allotted PAN as on July 1, must list the Aadhaar number to the tax authorities, failing which, PAN allotted to such person shall be deemed to be invalid.
(c) How should an NRI handle this order. Should he/she approach the High Commissioner in Singapore for issuing PAN, and does the UIDAI permits this authorisation to the Indian High Commission/embassy abroad?
Please advise so that the new requirement of the Income Tax Department can be complied with and the NRIs settled abroad don’t face any harassment.— Satwant Sangha
It has been clarified by the Central Board of Direct Taxes that it would not be essential for a non-resident Indian to comply with the requirement of having an Aadhaar card for filing his/her tax return. Therefore, your daughter should be able to file her tax return without obtaining Aadhaar card.
I am a senior citizen (78-year-old) and retired as Principal from the Punjab Government service. My gross income from pension, interest and other source is Rs 4,46,550 for the financial year 2016-17. I deposited Rs 1,50,000 in five-year fixed deposit under Section 80C in a nationalised bank. I deposited Rs 10,000 on 21.3.2012 in an FD under Section 80C. Its maturity value on 21.3.2017 was Rs 16,426. The bank made a payment of Rs 16,284. It deducted Rs 142 as TDS. In April 2016, I submitted form 15H to the bank. Now my income details are as under:
Gross income for 2016-2017: Rs 4,46,550
Deductions u/s 80C: Rs 1,50,000
Taxable income: Rs 28,655
(No tax up to Rs 3,00,000 for senior citizens)
Is the bank justified in deducting Rs 142 when I have submitted form 15H. — IR Ahuja
The bank should not have deducted tax at source as you had filed form 15H. You can claim the refund of the tax so paid by filing a return online as the bank would not be able to refund the tax deducted and paid to the Government of India.
This is with reference to my query published in these columns on March 6, 2017. Please clarify whether a super senior citizen (if he has to pay income tax on the taxable income in excess of Rs 5 lakh) can file return manually or it has to be filed online only. I had submitted form H in April, 2016 as my income was not likely to exceed Rs 5 lakh. No tax has been deducted at source. Subsequently, my income has increased beyond Rs 5 lakh on receipt of arrears of DA etc. Now I will pay the income-tax due in the month of June/July 2017 and file the income-tax return. — Ram Gopal
At present, the income-tax return has to be filed online only and it is not possible to file the income-tax return manually. This applies to an assessee who is a super senior citizen whose income is above Rs 5 lakh.