Section 139AA of the Income-tax Act provides for mandatory quoting of Aadhaar for filing of return of income and for making an application for allotment of Permanent Account Number with effect from 1st July, 2017.
The Central Government vide notification dated 11th May, 2017 has notified that the requirement of quoting of Aadhaar shall not apply to the following individuals if they do not possess the Aadhaar:-
- 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.
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