Effective from 1st July 2017, as per Section 139AA of the Income Tax Act, 1961, as introduced by Finance Act 2017, it is mandatory to mention Aadhaar Number or the Enrolment ID of the Aadhaar application form for filing the Income Tax Return and for applying PAN Card.
However, such mandatory quoting of Aadhaar number or the Enrolment ID of the Aadhaar application form is only applicable to Resident of India.
Resident of India here means the individual who has resided in India for equal to or more than 182 days in 12 months immediately preceding the date of application for Aadhaar number enrolment.
Hence, for the individuals who are not Residents of India as per above guidelines, quoting Aadhaar number or the Enrolment ID of the Aadhaar application form is not mandatory while filing Income Tax Return or while applying for PAN Card.
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