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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.


(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 Enrollment 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]


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  1. vashisth says:

    I am NOR individual has filed my ITR for AY 23-24. But refund in hold u/s 139AA(2) of the IT Act 1961. My PAN is not linked with aadhar. card. What to do?

  2. vijay khanna says:

    Adhaar and PAN
    Govt officials, posted abroad, have to file return as ‘Resident Indian’. What if they do not have Adhaar Number?


    As I have been maintaining this Government is in such a hurry that they never consider in depth the problems and solutions before Legislating anything.
    We had a slew of notifications after demonetisatrion. Now these notifications are a start under 139AA.
    God help us.
    Why not bring a Legislation that in India,all will have only Aadhar Number as their Name and no one is entitled to have any other option. It will solve all problem of mismatch !!!!!


    It is really puzzling to observe that nobody including ALL INDIA TAX FORUM ICA Ihave brought to notice of the MINISTRY OF FINANCE AND CBDT the problem of mismatching of names in PAN AND AADHAR. The recent press release is another half hearted humbug since what they have done is that CBDT has removed the procedure of logging into the EFILING SITE and placed it in the open folder in the left side of the EFILING with LINKING OF AADHAR. It is really puzzling to observe that the main problem is that there is not satndardization of exhibition of name under any statue in the BAISC RECORDS. For all the legal documents BIRTH CERTIFICATE AND SCHOOL LEAVING CERTIFICATES are the basic records. all the entities like BANKS RTOs EL;ECTION COMMISSION PASS PORT require BIRTH CERTIFACATE AND FIRST PAGE OF THE SCHOOL LEAVING CERTIFICATE for incorporating name. In all the entities especially in Banks they don’t bother about sequence whether INITIALS OR FATHER’S NAME FIRST AND THEN PERSON’S NAME OR PERSON’S NAME AND FATHER’S NAME and they accept the change in the sequence of initials or father’s name and person’s name. Unfortunately the CBDT even after realising the problem stick to sequence of order of name in PAN. There is no solution to this unless CBDT delinks sequence of name in PAN but go by separate fields for father’s name and person’s name or obtain KYC in consonance with name exhibited in AADHAR. Or the CBDT should in consultation with MINISTRY OF LAW should issue regulations or RULES to exhibit name first in BIRTH CERTIFICATE OF AT THE TIME OF SCHOOL LEAVING no solution can be found. I have brought to notice of TAXGURU CBDT and through CHANGE.ORG the need for standardization of exhibition of name right from BIRTH CERTIFICATE OR SCHOOL LEAVING CERTIFICATE and syncronizing it with other entities like PAN/AADHAR/VOTER ID etc., The CBDT should understand that it is able to issue refund with particulars of BANK ACCOUNT at the time of efiling.where there is no problem of sequence in name but harassing the assessees to go from pillar to post.

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