Linking Aadhaar and PAN is not mandatory for all.

CBDT has notified that Section 139AA of the Income Tax Act is not applicable to the following individuals :

  1. Those categorised as Non-resident Indians as per the Income Tax Laws,
  2. Not a citizen of India,
  3. Is of age 80 years or more at any time during the tax year and
  4. Residents of the states of Assam, Meghalaya and Jammu and Kashmir.

The above mention categories of Individuals are exempted from the purview of section 139AA i.e. exempted from compulsory linking of PAN and Aadhaar, only if they do not possess Aadhaar or Aadhaar Enrolment ID.

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