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    <title>U/s 139AA of IT Act - Central Government notifies the provisions shall not apply to an individual who does not possess the Aadhaar number or the Enrolment ID</title>
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    <description>The Central Government notifies that the provisions of section 139AA shall not apply to an individual who does not possess the Aadhaar number or the Enrolment ID and is residing in Assam, Jammu and Kashmir or Meghalaya, is a non-resident under the Income-tax Act, is aged eighty years or more during the previous year, or is not a citizen of India.</description>
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      <description>The Central Government notifies that the provisions of section 139AA shall not apply to an individual who does not possess the Aadhaar number or the Enrolment ID and is residing in Assam, Jammu and Kashmir or Meghalaya, is a non-resident under the Income-tax Act, is aged eighty years or more during the previous year, or is not a citizen of India.</description>
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