<h1>Certain Individuals Exempt from Quoting Aadhaar u/s 139AA, Including Residents of Specific States and Seniors Over 80.</h1> The Central Government has exempted certain individuals from the requirement to quote Aadhaar or Enrolment ID as per Section 139AA of the Income-tax Act, 1961. This exemption applies to residents of Assam, Jammu and Kashmir, and Meghalaya, non-residents under the Income-tax Act, individuals aged eighty years or older, and non-citizens of India. This notification, effective from 1st July 2017, aligns with the provisions introduced by the Finance Act, 2017, which mandates quoting Aadhaar for income tax returns and PAN applications.