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Pradeep Gaur/Mint
Pradeep Gaur/Mint

Individuals who do not have to quote Aadhaar for filing taxes

Aadhaar is set to become mandatory for filing taxes, but not for all taxpayers. Find out who all are exempt

The Finance Act 2017 makes it mandatory for individual tax payers to quote their Aadhaar number while filing income tax returns (ITRs). The new rule will come into effect from 1 July 2017. Those who do not have an Aadhaar number can apply for one and use the enrolment number instead. However, it should be noted that the new rule also specifies certain categories of people who can file income-tax returns without an Aadhaar number.

The rule of mandatorily quoting Aadhaar number only applies to those who are eligible under the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 to procure an Aadhaar number. As per the Aadhaar Act, only a resident individual is entitled to obtain it. Residents, as per the said Act, are individuals who have resided in India for a period or periods amounting to 182 days or more in the 12 months immediately before the date of application for Aadhaar enrolment.

Accordingly, the requirement to quote Aadhaar, as per section 139AA of the income-tax Act, shall not apply to individuals who are not resident, as defined in the Act.

Apart from non-residents, individual assessees residing in the states of Assam, Jammu and Kashmir and Meghalaya are also exempt from quoting Aadhaar. Besides that, very senior citizens (individuals who were 80 years or older at any time during the previous year) are also not required to mandatorily mention the Aadhaar number in their income-tax returns.

If you are required to provide an Aadhaar number to file the income tax return, you can link it with your e-filing account online or through an SMS. To know how to do this, read: bit.ly/2qfusYS. It can also be done by sending an SMS in the format of UIDPAN<SPACE><12 digit Aadhaar><Space><10 digit PAN> to either 567678 or 56161.

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