<h1>Aadhaar Mandatory for Income Tax Returns and PAN Applications from July 2017, per Section 139AA of Income-tax Act.</h1> The Government of India announced that from July 1, 2017, quoting an Aadhaar number or Aadhaar Enrolment ID is mandatory for filing income tax returns and applying for a Permanent Account Number (PAN). This requirement, under Section 139AA of the Income-tax Act, 1961, applies only to individuals eligible to obtain an Aadhaar, defined as residents under the Aadhaar Act, 2016. A resident is someone who has lived in India for 182 days or more in the 12 months preceding the Aadhaar application. Non-residents, as per this definition, are exempt from this requirement.