Super senior person pan link

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My client born 1942 running age 81 years super senior person is it compulsory to link pan aadhar..??
any notification if so...??
Replies (10)

Whats wrong with linking ??

Thing is that client can't go aadhar centre for some aadhar corrections Sir

Now a days Aadhar Can updated online too Sir....... .................

Exemption is available for Super senior citizens and NRIs. Check once
You Can link on Income Tax portal..................

Refer::  https://incometaxindia.gov.in/communications/notification/notification37_2017.pdf

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION New Delhi, the 11th May, 2017

S.O. 15 13 (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 Enrolment 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.

[Notification No. 37/2017, F. No. 370133/  6/  2017-TPL]

ABHISHEK GAUTAM,

Under Secy.

Not mandatory

info iconNote

Following categories are exempted from Aadhaar-PAN linking

(i) NRIs

(ii) Not a citizen of India

(iii) age > 80 years as on date

(iv) state of residence is ASSAM, MEGHALAYA or JAMMU & KASHMIR

Refer Department of Revenue Notification no 37/2017 dated 11th May 2017

https://youtu.be/xJGYDZgHuyI

As per my understanding of the notification, in order to get exemption from linking PAN with Aadhar, two conditions have to be fulfilled, (1) The person should have aadhar card / enrolment id AND (2) must be Super Senior Citizen.

going by the above interpretation, it appears linking Aadhar with PAN is necessary, if the Super Senior Citizen has Aadhar Card.


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