NDA Govt. exempts Assam, J&K, Meghalaya from mandatory Aadhaar quoting for ITR filing Friday May 12,2017
The NDA Govt on Friday May 12,2017 exempted citizens residing in Assam, Jammu and Kashmir and Meghalaya from mandatory quoting of Aadhaar for a PAN application or for filing income tax returns.
It also said Aadhaar quoting is not mandatory for non-resident Indians, citizens of 80 years of age or more, and non-citizens.
The Finance Act 2017 had introduced Section 139AA in the Income Tax Act, making it mandatory from July 1, 2017, to provide the Aadhaar number while applying for a PAN or submitting income tax returns.
“… the Central Government hereby notifies that the provisions of section 139AA shall not apply to an individual who does not possess the Aadhaar number or the Enrolment ID and is:- (i) residing in the States of Assam, Jammu and Kashmir and Meghalaya; (ii) a non-resident as per the Income-tax Act, 1961; (iii) of the age of eighty years or more at any time during the previous year; (iv) not a citizen of India,” the official statement said.