Quoting of Aadhaar will become mandatory for filing of return of income and placing an application for allotment of Permanent Account Number from 1st July, 2017.
Quoting of Aadhaar will become mandatory for filing of return of income and placing an application for allotment of Permanent Account Number from 1st July, 2017. “Section 139AA of the Income-tax Act, 1961 as introduced 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 1st July, 2017,” a press release by Ministry of Finance said on Wednesday.
The ministry, in its release, further clarified that quoting of Aadhaar or Enrolment ID shall apply only to a person who is eligible to obtain Aadhaar number. As per the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016, only a resident individual is entitled to obtain Aadhaar, it further said.
It further defined the word ‘resident’ as an individual who has resided in India for a period or periods amounting in all to one hundred and eighty-two days or more in the twelve months immediately preceding the date of application for enrolment.
“Accordingly, the requirement to quote Aadhaar as per section 139AA of the Income-tax Act shall not apply to an individual who is not a resident as per the Aadhaar Act, 2016,” it said.
As per laws, Income-Tax Act defines a resident as a person who has stayed equal to or more than 182 days of current financial year in India or if he stayed in India for 60 days or more in previous financial year. The People who fall short of the criteria set by government are considered as NRIs (non-resident Indians). There are more than 25 crore PAN card holders in the country while Aadhaar has been issued to 111 crore people.