The revenue department has exempted residents of Assam, Jammu and Kashmir, Meghalaya, and citizens above 80 years from mandatory quoting of Aadhaar to have PAN cards and file tax statements. A notification in this regard has been issued because of the government.

This comes at the same time when an instance challenging the mandatory use of Aadhaar for PAN (permanent account number) and filing income tax return (ITR) is pending when you look at the Supreme Court.

The apex court has reserved its verdict on a batch of pleas challenging the constitutional validity of a provision into the Income Tax Act which will make Aadhaar mandatory. The finance ministry notification gives the exemption to “someone who will not contain the Aadhaar number or perhaps the enrolment ID” who is surviving in Assam, Jammu and Kashmir and Meghalaya.

The exemption can be for persons of 80 years or higher, non-residents and non-citizens. The government, underneath the Finance Act 2017, has caused it to be mandatory for taxpayers to quote Aadhaar or enrolment ID associated with Aadhaar application form for filing tax statements.

Also, Aadhaar has been made mandatory for trying to get PAN with effect from July 1, 2017. The department, till now, has linked over 1.18 crore Aadhaar with its PAN database. While Aadhaar is issued because of the UIDAI to a resident of India, PAN is a ten-digit alphanumeric number issued in the shape of a laminated card by the IT department to your person, firm or entity.

Meanwhile, the department has launched a unique e-facility to link a person’s Aadhaar utilising the PAN.