Aadhaar Quoting not Mandatory for PAN Application/ ITR Filing by Non Residents: CBDT

Quoting of Aadhaar not Mandatory for PAN Application and ITR Filing by Non-residents

The CBDT has clarified that Quoting of Aadhaar is not Mandatory for Non-residents while making PAN Application and/ or ITR Filing w.e.f. 1 Jul. 2017, as the same is mandatory for Residents only, as under:

CBDT Clarification on Aadhaar Quoting by Non-Residents for PAN and ITR: Press Release dt. 5 Apr. 2017 

Section 139AA of the Income-tax Act, 1961 as introduced by the Finance Act, 2017 provides for mandatory quoting of Aadhaar / Enrollment 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.

It is clarified that such mandatory quoting of Aadhaar or Enrollment ID shall apply only to a person who is eligible to obtain Aadhaar number. As per the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016, only a resident individual is entitled to obtain Aadhaar. Resident as per the said Act means an individual who has resided in India for a period or periods amounting in all to one hundred and eighty-two days or more in the twelve months immediately preceding the date of application for enrollment. Accordingly, the requirement to quote Aadhaar as per section 139AA of the Income-tax Act shall not apply to an individual who is not a resident as per the Aadhaar Act, 2016.

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