These Person not required to register Aadhar with PAN

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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 section 139AA of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that the provisions of section 139AA shall not apply to an individual who does not possess the Aadhaar number or the Enrolment ID and is:-
  1. residing in the States of Assam, Jammu and Kashmir and Meghalaya;
  2. a non-resident as per the Income-tax Act, 1961;
  3. of the age of eighty years or more at any time during the previous year;
  4. 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.

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 1st 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.

Link to Notification [Download ##download##]

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