The Centre has exempted senior citizens above the age of 80 and residents of Assam, Meghalaya and Jammu and Kashmir from linking PAN to Aadhaar to file Income Tax returns and making Aadhaar mandatory for all new PAN card applications. Also NRIs as well as residents who are not citizensare also exempted.
Tax payers in these states have been exempted from the Aadhaar requirement for PAN cards and filing returns due to low enrollemnt to UID programme.
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