Linking of Aadhaar with PAN

Dear Colleagues,
Need one small clarification,

My Grand mother is 90 Years Old. She does have Aadhaar number as well as PAN number.  She never filed ITR. So need guidance on whether  she is required to  link their Aadhaar number with pan  or She is exempted from mandatory linking of pan  with Aadhaar as per exemption notification 37/2017..

Replies (2)
Quick Summary
This discussion seeks clarification on whether a 90-year-old individual, who has both Aadhaar and PAN but has never filed an Income Tax Return (ITR), is required to link their Aadhaar with their PAN. The query specifically asks if they are exempt under notification 37/2017. The consensus is that linking is generally required unless the individual did not possess an Aadhaar card.

Liable to link aadhar and PAN. As per notification, if she did not possess aadhar then she was not liable.
Liable to link adhaar with pan .

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