Linking Aadhaar and PAN is not mandatory for all. Read who all are exempt
It
has now become mandatory for you to link your PAN with Aadhaar with
effect from July 1, 2017, as per the income tax laws. However, the
government has exempted certain class of individuals from linking these
two documents subject to certain conditions.
Even
before the Supreme Court Judgement was announced upholding the legality
of section 139AA, the Central Board of Direct Taxes (CBDT) had, in its
notification dated May 11, 2017 clarified the categories of individuals
who are exempted from compulsorily linking their PAN with Aadhaar by
exempting them from the purview of Section 139AA of the Income Tax Act.
CBDT has notified that Section 139AA of the Income Tax Act is not applicable to the following individuals:
(i) Those categorised as Non-resident Indians as per the Income Tax Laws
(ii) Not a citizen of India
(iii) Is of age 80 years or more at any time during the tax year
(iv) Residents of the states of Assam, Meghalaya and Jammu and Kashmi
(i) Those categorised as Non-resident Indians as per the Income Tax Laws
(ii) Not a citizen of India
(iii) Is of age 80 years or more at any time during the tax year
(iv) Residents of the states of Assam, Meghalaya and Jammu and Kashmi
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