The Income Tax Department has made it mandatory for the Resident Individuals to qoute their Adhaar or enrollment id mandatorily for the Assessment Year 2017-18.
The change have been mandated by the Finance Bill 2017 to make it mandatory for the individuals mention their adhaar or enrolment id in the Income Tax Return for Assessment year 2017-18.
Also for applying for a Permanent Account Number its mandatory to have adhaar card with effect from 1st July, 2017.
CBDT has also said in a statement that an individual who resided in India for 182 days or more during the 12 months immediately preceding the date on which the application for adhaar enrolment has beeen made, must quote adhaar in the Income Tax Return.
CBDT in an official statement has clarified that the mandate of adhaar quoting in income tax return shall only apply to the the person who are eligible to obtain adhaar number.Hence, the said section 139AA of the Income Tax Act shall not apply to an individual who is not a resident of India according the Aadhaar Act, 2016.
As per the Aadhaar Act, 2016, only a resident individual is required to obtain a aadhaar.
According to the Aadhaar Act, 2016, an individual will be considered as resident only if he has resided in India for atleast 182 days in the immidiately preceding 12 months from the date on which the application for aadhaar enrolment is made.
All individuals who does not satisfy the above criteria are considered as NRIs (Non-Resident Indians).
The number of PAN card holders in India are more than 25 crore while aadhaar has been issued to 111 crore people.