Want to know whether you are exempt from linking your Aadhaar and PAN? Read on

With effect from July 1, 2017, the Indian government has made it mandatory to link PAN card with Aadhaar number, as per the income tax laws. However, there are some exemptions as well, subject to certain conditions.

In a notification issued in May this year, the Central Board of Direct Taxes (CBDT) had clarified that the following categories of individuals would be exempt from the purview of Section 139AA of the Income Tax Act, which requires linking both numbers:

(i) Those categorised as Non-resident Indians as per the Income Tax Laws
(ii) Not a citizen of India
(iii) Is of age 80 years or more at any time during the tax year
(iv) Residents of the states of Assam, Meghalaya and Jammu and Kashmir

However, people falling in the above mentioned categories are exempted from the rule only if they do not possess Aadhaar or Aadhaar Enrolment ID.

As per the newly introduced section 139AA of the Income Tax Act, every person who has a PAN as on July 1, 2017 and is eligible to obtain Aadhaar Number on the same date shall intimate the same to the tax authorities, failing which their PAN will become invalid from a date that the department would later notify.