Aadhaar in Income tax Return not mandatory for non-resident & super senior citizen – Notification

By | May 12, 2017
(Last Updated On: June 16, 2017)

Aadhaar in Income tax Return not mandatory for certain Individuals

Quoting Aadhaar in Income tax Return w.e.f 01.07.2017 not mandatory for certain Individuals as per notification below :-

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 11th May, 2017

S.O. 1513 (E).—In exercise of the powers conferred by sub-section (3) of Section139AA of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that the provisions of Section139AA 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.

2. This notification shall come into force with effect from the 1st day of July, 2017.

[Notification No. 37/2017, F. No. 370133/6/2017-TPL]

ABHISHEK GAUTAM, Under Secy.

Download Gazetted Notification in Hindi and English regarding quoting Aadhaar in Income tax Return w.e.f 01.07.2017 not mandatory for certain Individuals

Press Release by Govt of India on 12.05.2017 on Exemption from Quoting Aadhaar 

Central Government notifies Exemption from Quoting Aadhaar / Enrolment ID to certain individuals

The Central Government vide notification dated 11th May, 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:

  1. An individual who is residing in the state of Assam, Jammu and Kashmir and Meghalaya.
  2. An individual who is a non-resident as per the Income-tax Act, 1961.
  3. An individual of the age of eighty years or more at any time during the previous year.
  4. An individual who is not a citizen of India.

The notification is available on the Income Tax website  www.incometaxindia.gov.in.

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 1st 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 / Enrolment ID shall not apply.


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 Aadhaar in Income tax Return

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