Residents of Assam, Meghalaya and J&K exempted from linking PAN and Aadhaar

Aadhar Card Sample

July 5, 2017

Effective July 1, 2017 it has become mandatory for Indian citizens to link their PAN and Aadhar as per Section 139AA of the Income Tax Act. However, the Central Board of Direct Taxes (CBDT) has clarified in a notification that this section of the IT Act is not applicable to these individuals:

  • Residents of Assam, Meghalaya and Jammu & Kashmir
  • People aged 80 or above
  • People classified as Non-resident Indians (NRIs) as per the IT Laws

According to the Economic Times, the people mentioned are exempted only if they do not possess either Aadhar or Aadhar Enrolment ID.

In Assam, the state government has stopped Aadhar enrolment till the process of updating the National Register of Citizens (NRC) is completed. The NRC is a document unique to Assam that was created to distinguish Indian citizens from illegal immigrants to who entered the state from Bangladesh (erstwhile East Pakistan).

Aadhar enrolment has been moving at a very slow pace in Meghalaya and Jammu & Kashmir. In Meghalaya, the government has refrained from pushing for more enrolment as many social groups in the state are opposed to the implementation of Aadhar. Similarly, political unrest and other local issues have hindered the progress of Aadhar enrolment in Jammu & Kashmir.  

The residents of these three states will need to link their PAN and Aadhar once maximum coverage of Aadhar enrolment is achieved in their respective states.


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