Budget 2019: Tax reforms pitch for simpler filing to ease compliance

Amnesty proposal for pending cases, provision for use of Aadhaar while e-filing

Finance Minister Nirmala Sitharaman has proposed a slew of measures to make compliance easier for taxpayers and leverage technology, including inter-changeability of Aadhaar and permanent account number (PAN). The move would allow all those having an Aadhaar to file tax returns without needing a PAN from September 1. At present, 1.2 billion people have Aadhaar card. 

Presenting the first Budget of the Narendra Modi-led government's second term, Sitharaman said the Income-Tax department shall allot PAN to such a person on the basis of Aadhaar after obtaining demographic data from the Unique Identification Authority of India (UIDAI). “It is proposed to