The Central Government vide notification dated 11^th May, 2017 has notified that the requirement of quoting of Aadhaar / Enrolment ID shall not apply to the following individuals if they do not possess the Aadhaar / Enrolment ID:

1. An individual who is residing in the state of Assam, Jammu and Kashmir and Meghalaya.
2. An individual who is a non-resident as per the Income-tax Act, 1961.
3. An individual of the age of eighty years or more at any time during the previous year.
4. An individual who is not a citizen of India.

            The notification is available on the Income Tax website  www.incometaxindia.gov.in.

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 1^st 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.

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DSM/VKS/KA