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of <h1>Government Exempts Specific Individuals from Section 139AA Aadhaar Requirements in Certain Regions and Circumstances.</h1> The Central Government, under Notification No. 37/2017 dated May 11, 2017, exempts certain individuals from the provisions of Section 139AA of the Income-tax Act, 1961, which requires quoting of Aadhaar number or Enrolment ID. The exemption applies to individuals who do not possess an Aadhaar number or Enrolment ID and are either residing in Assam, Jammu and Kashmir, or Meghalaya, are non-residents as per the Income-tax Act, are aged eighty years or more during the previous year, or are not citizens of India. This notification is effective from July 1, 2017.
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