Who is exempted from PAN-Adhaar Linking

 

Section 139AA of the Income Tax Act provides that every individual who has been allotted a permanent account number (PAN) as on the 1st day of July, 2017, and who is eligible to obtain an Aadhaar number, shall link his Aadhaar number with PAN.

Non-linking of PAN with a valid Adhaar will make your PAN will inoperative.

However, below mentioned people are not required to Link their PAN with Adhaar.

 

Ø Individuals residing in the states of Assam, Jammu and Kashmir, and Meghalaya;

Ø Individuals who is a non-resident as per the Income-tax Act of 1961,

Ø individuals who are eighty years old or older at any point during the previous year;

Ø Individuals who are not citizens of India.