The Central Government vide notification dated 11^th 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.

The notification is available on the Income Tax website  www.incometaxindia.gov.in.

 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 1^st July, 2017. 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.

Aadhaar exemption allows specified individuals to file returns or seek PAN without quoting Aadhaar when they do not possess it. Requirement to quote Aadhaar/Enrolment ID for filing income tax returns and for PAN application is subject to exemptions for individuals lacking Aadhaar/Enrolment ID who are in specified resident categories, non residents under tax law, those aged eighty years or more in the previous year, and non citizens, pursuant to the Central Government's power to notify exceptions to the general quoting obligation.