Quoting Aadhaar Number for PAN Linking exemptions u/s 139AA. Provisions not to apply to super senior citizen and other specified categories
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION No. 37/2017
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:-
(i) residing in the States of Assam, Jammu and Kashmir and Meghalaya;
(ii) a non-resident as per the Income-tax Act, 1961;
(iii) of the age of eighty years or more at any time during the previous year;
(iv) not a citizen of India.
2. This notification shall come into force with effect from the 1st day of July, 2017.
[F. No. 370133/6/2017-TPL]
ABHISHEK GAUTAM, Under Secy.
Empanelment to act as ICAI exam observers for January 2027 CA Examination. Last date to apply is 20.11.2026 Empanelment of…
No arrest under GST- Major decision taken in 57th Meeting of the GST Council on 8th October 2026 PRESS RELEASE…
A subsequent Apex Court ruling on the substantive issue cannot retrospectively make an act done in compliance of a binding…
Interest payment on mobilisation advance to NHAI not liable for deduction of tax at source u/s 194A - ITAT Interest…
Typographical error in turnover declared in ITR was not as a mistake apparent from the record u/s 154 when AO…
Ground taken by assessee that he was not aware of the order cannot be brushed aside so lightly in absence…
View Comments
How can a foreign citizen file fy 16-17 IT return without having Aadhar/Aadhar enrollment number? There was one finance ministry circular from 11May2017 that allowed foreign citizen, 80 yrs plus senior citizens and NRI to file return without Aadhar. But IT forms seems not yet updated for the same and commercial tax preparation softwares do not allow filing without Aadhar