The Central Government vide notification dated 11th
May, 2017 has notified that the requirement of quoting of Aadhaar /
Enrolment ID shall not apply to the following individuals if they do not
possess the Aadhaar / Enrolment ID:
1. An
individual who is residing in the state of Assam, Jammu and Kashmir and
Meghalaya.
2. An
individual who is a non-resident as per the Income-tax
Act, 1961.
3. An
individual of the age of eighty years or more at any time during the previous
year.
4. An
individual who is not a citizen of India.
Section 139AA of the Income-tax Act, 1961, as inserted 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. Section 139AA (3) of the Act empowers the Central Government to notify
the person(s) or State(s) to which the requirement of quoting of Aadhaar /
Enrolment ID shall not apply.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 37/2017
New Delhi, the 11th May, 2017
S.O.
1513 (E).—In exercise of the powers conferred by sub-section (3) of
section 139AA of the Income-tax Act, 1961 (43 of 1961), the Central Government
hereby notifies that the provisions of section 139AA shall not apply to an
individual who does not possess the Aadhaar number or the Enrolment ID and is:-
(i) residing in the States of Assam, Jammu and Kashmir
and Meghalaya;
(ii) a non-resident as per the Income-tax Act, 1961;
(iii) of the age of eighty years or more at any time
during the previous year;
(iv) not a citizen of India.
2. This notification shall come into force with effect from
the 1st day of July, 2017.
[F. No. 370133/6/2017-TPL]
ABHISHEK GAUTAM, Under Secy.
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