[ Section 139AA Income Tax Act Inserted by the Finance Act, 2017, w.e.f. 1-4-2017 ]

139AA. (1) Every person who is eligible to obtain Aadhaar number shall, on or after the 1st day of July, 2017, quote Aadhaar number—

(i)           in the application form for allotment of permanent account number;

(ii)          in the return of income:

Provided that where the person does not possess the Aadhaar Number, the Enrolment ID of Aadhaar application form issued to him at the time of enrolment shall be quoted in the application for permanent account number or, as the case may be, in the return of income furnished by him.

(2) Every person who has been allotted permanent account number as on the 1st day of July, 2017, and who is eligible to obtain Aadhaar number, shall intimate his Aadhaar number to such authority in such form and manner as may be prescribed, on or before a date to be notified by the Central Government in the Official Gazette:

Provided that in case of failure to intimate the Aadhaar number, the permanent account number allotted to the person shall be deemed to be invalid and the other provisions of this Act shall apply, as if the person had not applied for allotment of permanent account number.

(3) The provisions of this section shall not apply to such person or class or classes of persons or any State or part of any State, as may be notified by the Central Government in this behalf, in the Official Gazette.

Explanation.—For the purposes of this section, the expressions—

(i)           “Aadhaar number”, “Enrolment” and “resident” shall have the same meanings respectively assigned to them in clauses (a), (m) and (v) of section 2 of the Aadhaar (Targeted Delivery of Financial and other Subsidies, Benefits and Services) Act, 2016 (18 of 2016);

(ii)          “Enrolment ID” means a 28 digit Enrolment Identification Number issued to a resident at the time of enrolment.

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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 11^th 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 1^st 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.

If you have any though on quoting Aadhaar in Income tax Return w.e.f 01.07.2017, share below by Comment