Central Government has made linking of Aadhaar number with your PAN card mandatory for filing income tax returns. 

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Section 139AA of the Income-tax Act, 1961 as inserted by the Finance Act, 2017 provides for mandatory quoting of Aadhaar / Enrolment ID of Aadhaar application form for filing of return of income and for making an application for allotment of Permanent Account Number with effect from July 1, 2017.

Meenakshi J Goswami, spokesperson, Central Board of Direct Taxes (CBDT), in a statement on Friday said, "Section 139AA (3) of the Act empowers the Central Government to notify the person(s) or State(s) to which the requirement of quoting of Aadhaar / Enrolment ID shall not apply."

Accordingly, the Central Government vide notification dated 11th May, 2017 has notified that the requirement of quoting of Aadhaar / Enrolment ID shall not apply to the following individuals if they do not possess the Aadhaar / Enrolment ID:-

i. An individual who is residing in the state of Assam, Jammu and Kashmir and Meghalaya.

ii. An individual who is a non-resident as per the Income-tax Act, 1961.

iii. An individual of the age of eighty years or more at any time during the previous year.

iv. An individual who is not a citizen of India.