Centre notifies exemption from quoting Aadhaar, enrolment ID for certain individuals

The Centre on Friday issued a notification under which four categories of individals will be exempt from quoting Aadhaar, enrolment ID under Section 139AA of the Income-tax Act, 1961.

Section 139AA of the Income-tax Act, 1961 as inserted by the Finance Act, 2017 provides for mandatory quoting of Aadhaar / Enrolment 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 July 1, 2017.

Section 139AA (3) of the Act empowers the Centre to notify the person(s) or state(s) to which the requirement of quoting of Aadhaar / Enrolment ID shall not apply.

Accordingly, the Centre vide notification dated May 11, 2017 has notified that the requirement of quoting of Aadhaar / Enrolment ID shall not apply to the following individuals if they do not possess the Aadhaar / Enrolment ID:

. An individual who is residing in the state of Assam, Jammu and Kashmir and Meghalaya.

. An individual who is a non-resident as per the Income-tax Act, 1961.

. An individual of the age of eighty years or more at any time during the previous year.

. An individual who is not a citizen of India.

The notification has been uploaded on the website www.incometaxindia.gov.in.