Although Aadhaar and PAN linking was made mandatory, according to income tax laws, from July 1, 2017, the government has pulled out a list which states the class of people who are exempted from linking the documents. The Central Board of Direct Taxes (CBDT), in a notification from May 11, 2017, clarified the class of individuals who will be exempted from this compulsory linking of PAN with Aadhaar card.
CBDT has notified that Section 139AA of the Income Tax Act is not applicable to those belonging to the class of non-resident Indians (NRIs) as per the income tax laws, the ones who are not citizens of India, those who belong to the age group of 80 years and above, and residents of Assam, Meghalaya and Jammu and Kashmir.
Further, this is applicable to the above list of individuals only if they do not possess an Aadhaar card or an Aadhaar enrolment ID.
From India, Ahmadabad
34CBDT has notified that Section 139AA of the Income Tax Act is not applicable to those belonging to the class of non-resident Indians (NRIs) as per the income tax laws, the ones who are not citizens of India, those who belong to the age group of 80 years and above, and residents of Assam, Meghalaya and Jammu and Kashmir.
Further, this is applicable to the above list of individuals only if they do not possess an Aadhaar card or an Aadhaar enrolment ID.
From India, Ahmadabad
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Deadline for Aadhaar linking extended till 31-12-2017 for Existing EPF Members.pdf
PAN Details.xls