Central Government notifies Exemption from Quoting Aadhaar / Enrolment ID to certain individuals -- PIB
The
Central Government vide notification dated 11th May, 2017 has notified
that the requirement of quoting of Aadhaar / Enrolment ID shall not
apply to the following individuals if they do not possess the Aadhaar /
Enrolment ID:
- An individual who is residing in the state of Assam, Jammu and Kashmir and Meghalaya.
- An individual who is a non-resident as per the Income-tax Act, 1961.
- An individual of the age of eighty years or more at any time during the previous year.
- An individual who is not a citizen of India.
The notification is available on the Income Tax website www.incometaxindia.gov.in.
Section
139AA of the Income-tax Act, 1961, as inserted by the Finance Act, 2017
provides for mandatory quoting of Aadhaar / Enrolment ID of Aadhaar
application form for filing of return of income and for making an
application for allotment of Permanent Account Number with effect from
1st July, 2017. Section 139AA (3) of the Act empowers the Central
Government to notify the person(s) or State(s) to which the requirement
of quoting of Aadhaar / Enrolment ID shall not apply.
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