Aadhaar-PAN Linking Not Compulsory If You Fall Under These Categories:- The Central Board of Direct Taxes (CBDT) has indicated the mandatory ruling may come into force on a later date, even as the government has relaxed July 1 deadline for linking unique identity Aadhaar with key income tax filing document Permanent Account Number or PAN card.

A notification was issued by the CBDT on May 11. As per the notification, it gave a classification of entities or individuals who would be put under compulsory category and who would be exempt from the exercise. Later, in favor of the income tax department, the Supreme Court had backed the section in a ruling in favor of the income tax department.

Following individuals or entities have been kept in the category exempt from compulsory linking of Aadhaar with PAN card, based on the CBDT directive.

- Non-Resident Indians categorized and defined under India’s Income Tax laws.

- Persons who are not citizens of India.

- If you are above 80 years at any time during the tax year.

- Those who live in the north eastern states of Assam and Meghalaya and in Jammu and Kashmir.

Under the newly inserted section 139AA of the Income Tax Act, the above mentioned individuals do not fall in the category. This implies these individuals are not required to link their Aadhaar cards with PAN cards compulsorily.

A person who has PAN card as on July 1, 2017 and who has Aadhaar card or has applied for Aadhaar number must intimate income tax authorities, under the new section 139AA of the Income Tax Act.

The PAN cards of persons who fail to link their Aadhaar card with PAN card on a later deadline which CBDT will soon announce, will be nullified by the tax authorities.

SUPRAJA