Aadhaar not required for filing I-T returns in Assam, J&K, Meghalaya

The government on Friday exempted non-resident Indians, individuals living in Assam, Jammu and Kashmir and Meghalaya, and very senior citizens from compulsory quoting of Aadhaar for filing income tax returns or application of Permanent Account Number (PAN) .

A notification issued by the Finance Ministry said an individual above 80 years of age need not mandatorily quote Aadhaar for filing I-T returns or applying for PAN.

“Section 139AA (3) of the Income Tax 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,” the notification said.

Last week, the Supreme Court had reserved its verdict on the validity of Section 139AA of the Income Tax Act – which makes it mandatory for those filing income tax returns to have an Aadhaar number from July 1 this year.
Those exempted from quoting Aadhaar, include individuals who are residing in the state of Assam, Jammu and Kashmir and Meghalaya; individuals, who are non-residents as per the Income-tax Act, 1961; individuals of the age of 80 years or more at any time during the previous year and individuals who are not citizens of India.