Aadhaar Card not mandatory for Non-Resident Indians (NRIs) for filing Income Tax Return Posted on : 11-04-2017 | Back | Print
Embassy of India
Aadhaar Card not mandatory for Non-Resident Indians (NRIs) for filing Income Tax Return
Provisions of Indian Income-tax Act, 1961 and Finance Act 2017 prescribe mandatory quoting of Aadhaar for filing of Income Tax Return and for making an application for allotment of Permanent Account Number (PAN) with effect from 1st July, 2017.
It is clarified that such mandatory 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 who is resident in India is entitled to obtain Aadhaar. Resident as per the said Act means 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 is further clarified that as of now, the requirement of Aadhaar Card number is not mandatory for obtaining a Driving License or a SIM Card. It is one of the several documents recognized for address proof of the applicant.
10th April, 2017
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