The Income-tax Department had recently made linking of Aadhaar & PAN madatory for assessees. A facility for the same was also introduced in the income tax efiling website www.incometaxindiaefiling.gov.in.Now the Income-tax Department vide its Notification No S O 1513(E) dtd 11th May 2017 has exempted the following assessees :-
- Persons residing in the States of Assam, Jammu and Kashmir and Meghalaya;
- A person who is a non-resident as per the Income-tax Act, 1961;
- persons of the age of eighty years or more at any time during the previous year;
- a person who is not a citizen of India.