As per the recent clarification by the direct taxes authority, the linking of PAN and Aadhaar is mandatory for all such individuals who are eligible to obtain Aadhar number. So, whether the individual is liable to pay income tax or not he needs to link the two IDs i.e PAN and Aadhaar. To make it more clear every individual who has been allotted PAN or Permanent Account Number as on July 1, 2017 and at the same time is eligible to obtain Aadhaar card shall link the PAN and Aadhaar.
In case, the individual fails to act upon the mandate, his or her PAN would be invalidated from the date notified by the government.
Who is eligible to apply for Aadhaar?
The primary criteria that requires you to link PAN with Aadhaar is whether you can avail the sane or not. And as a rule for targeted benefits including subsidies and other benefits and services only resident Indians can apply for Aadhaar.
Furthermore, in accordance with Aadhaar specification for a person to become eligible to apply for Aadhaar number, a person would qualify as a resident if he has resided for 182 days or more in the 12 months time immediately before the date of application for Aadhaar enrolment.
However, exemptions have been made for mandatory quoting of Aadhaar in respect of some individuals that include senior citizens aged 80 years or more, foreign nationals and others who as per Income Tax Laws are NRIs.