The finance ministry notification gives the exemption to “an individual who does not possess the Aadhaar number or the enrolment ID” who is residing in Assam, Jammu and Kashmir and Meghalaya. The exemption is also for persons of 80 years or more, non-residents and non-citizens.
The government, under the Finance Act 2017, has made it mandatory for taxpayers to quote Aadhaar or enrolment ID of the Aadhaar application form for filing tax returns. Also, Aadhaar has been made mandatory for applying for PAN with effect from July 1, 2017.
The department, till now, has linked over 1.18 crore Aadhaar with its PAN database.(Agencies)
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