Dear Friends ,

Finance Act, 2017 had inserted Section 139AA of the Income Tax Act, 1961
(IT Act) requiring Tax Payer to quote Aadhaar Number in his return of income from 1 st July '17 and Media reports escalated the issue creating a panic amongst NRIs as majority donot have Aadhaar Card and as a matter of fact under present Law NRIs being Indian Citizens as also Foreign Citizens are not eligible to apply for nor can avail Aadhaar Card.

As the due date for filing Tax Returns for Financial Year 2016 - 17 is fast approaching in few months on 31st July ; NRIs filing Tax Returns in India were under a panic as on one hand filing of Tax Returns was said to require an Aadhaar Card and on the other being NRIs they were just not eligible to apply for nor avail an Aadhaar Card.

The Central Government has now issued a Notification No. 37 on 11th May '17 notifying that a Non Resident Indian (NRI) and / or a Foreign Citizen will not be required to quote Aadhaar Number in his return of income.

Copy of notification is posted herein for ready reference.

Central Government has further clarified that NRIs are not eligible for obtaining Aadhaar Card vide Circular No. 6-1 / 2016-UIDAI (DBT) dated 15th November, 2017.
https://uidai.gov.in/images/UIDAI_Circular_reg_Aadhaar_as_identity_document_for_NRIs_PIOs_OCIs_17112017.pdf  

Also Income-tax website mentions that NRIs & OCIs are exempted from Aadhaar-PAN linking, which can be viewed at - https://eportal.incometax.gov.in/iec/foservices/#/pre-login/bl-link-aadhaar

Do write to us, if you have any queries on the subject.

with regards ,
sincerely ,

RAJESH H DHRUVA
Chief Executive
femaonline.com
Tel. No. : 0091 281 245 3367 (four lines) / 245 9613
Cell : 0091 98240 49944
email: rajesh@femaonline.com ; keynote@nribanks.com

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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 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]

ABHISHEK GAUTAM, Under Secy