Exemption to Non Residents/ Super Senior Citizens/ Foreign Citizens/ Residents of Assam, J&K and Meghalaya from Requirement for Quoting Aadhaar for Filing of ITR/ PAN Application w.e.f. 1 July 2017: CBDT Notification
CBDT/ Govt. has notified that Non Residents/ Super Senior Citizens/ Foreign Citizens/ Residents of Assam, J&K and Meghalaya shall be exempt from the requirement of Quoting Aadhaar/ Enrollment ID for Filing of ITR or PAN Application, w.e.f. 1 July 2017, as under:
Section 139AA of the Income-tax Act, 1961 as inserted 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 1 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/ Enrollment ID shall not apply. Accordingly, the Central Government vide Notification No. 37/217 dt. 11 May, 2017 has notified that the requirement of quoting of Aadhaar/ Enrollment ID shall not apply to the following individuals, if they do not possess the Aadhaar/ Enrollment ID:-
i) An individual who is residing in the state of Assam, Jammu and Kashmir and Meghalaya.
ii) An individual who is a non-resident as per the Income-tax Act, 1961.
iii) An individual of the age of eighty years or more at any time during the previous year.
iv) An individual who is not a citizen of India.
This notification shall come into force with effect from the 1 July, 2017.