The quoting of Aadhaar as well as linking of Aadhaar with PAN has been mandatory for filing Income Tax Returns with start of July 1st , 2017 as per Section 139AA of the Income Tax Act. More so, for making a new application for PAN, individuals need to provide their Aadhaar ID number or Enrollment ID, in case the Aadhaar is applied for by an individual.
Sub section 3 of the Section 139AA allows the Central Government to provide for person(s) or State(s) for which this mandatory provision of quoting Aadhaar shall not apply while filing Income Tax Returns.
According vide a notification date May 11, 2017, Central Goverrnment, provided a list of individuals who shall not be required to provide for the Aadhaar details.
1. Individuals who are residents of Assam, Meghalaya and Jammu and Kashmir
2. An individual who as per the Income Tax Act 1961 is a non-resident
3. An individual who as per the Income Tax Act 1961 qualifies as a super senior citizen i.e has attained an age of 80 years or more.
4. An individual who is not a citizen of India.
To make the process easy and smooth for taxpayers, yesterday the department introduced a facility to link Aadhaar and PAN. Know more about it here.