Pan-Aadhaar linking: Government exempts certain class of individuals from this formality

Violators of Aadhaar authentication norms to be punished: Ajay Bhushan Pandey.

New Delhi, July 5:  The Centre has made it mandatory to link PAN with Aadhaar with effect from July 1, 2017. The government has exempted certain class of individuals from linking these two documents subject to certain conditions. Even before the Supreme Court Judgement was announced upholding the legality of section 139AA, the Central Board of Direct Taxes (CBDT) had, in its notification dated May 11, 2017, clarified the categories of individuals who are exempted from compulsorily linking their PAN with Aadhaar by exempting them from the purview of Section 139AA of the Income Tax Act.

CBDT has notified that Section 139AA of the Income Tax Act is not applicable to the following individuals:
(i) Those categorised as Non-resident Indians as per the Income Tax Laws
(ii) Not a citizen of India
(iii) Is of age 80 years or more at any time during the tax year
(iv) Residents of the states of Assam, Meghalaya and Jammu and Kashmir

The above-mentioned 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. The recently presented area 139AA of the Income Tax Act expresses that each individual who has been allocated PAN as on July 1, 2017, and who is qualified to acquire Aadhaar Number should imply the same to the expense specialists. The PAN of the individuals who neglect to do as such will wind up plainly invalid out on the town to be advised later by the division.

The Aadhaar (Target Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 states that each inhabitant might be qualified for acquiring Aadhaar number by presenting his statistic and biometric data by experiencing the procedure of enrolment. The Act has additionally characterised the qualification conditions for Aadhaar. The CBDT, after the SC judgment on the issue, in its official statement dated June 10, 2017, has illuminated that each individual, who has both PAN and Aadhaar/Aadhaar Enrolment ID, should suggest the same to the Income Tax Division by connecting these two as ordered by the assessment laws. This necessity applies independently of whether the people document assessment forms or not.