Govt. Exempts Senior Citizens, Residents From Some States Etc. From Quoting Aadhaar For IT Returns [Read Notification]

When the constitutionality of linking Aaadhaar with Pan is under challenge before the Supreme Court of India, the Central Government vide notification dated 11^th 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:

1. An individual who is residing in the state of Assam, Jammu and Kashmir and Meghalaya.


2. An individual who is a non-resident as per the Income-tax Act, 1961.


3. An individual of the age of eighty years or more at any time during the previous year.


4. An individual who is not a citizen of India.

“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 1^st 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”, states the PIB release.

A two Judge Bench of the Supreme Court has reserved the Judgment on petitions challenging the constitutional validity of S.139A of IT Act.

Read the Notification here.