Exemptions to Link Aadhaar Card with the Pan Card

Many of us must have received a message informing us that we must link our PAN with Aadhaar on or before March 31, 2023, or our PAN will be deactivated.

Now the question comes to mind: is this message correct?

Is the linking of PAN with Aadhaar mandatory for everyone?
Is everybody required to obtain an Aadhaar card?

Now, the answer is that -

Linking of Aadhaar is mandatory for everyone except the following categories of individuals

Residing in the states of Assam, Jammu and Kashmir, and Meghalaya
a non-resident as per the Income-tax Act, 1961
of the age of eighty years or more at any time during the previous year or
person who is not a citizen of India.

Meaning of Non Resident

Non-Resident Individual is an individual who is not a resident of India for tax purposes. An individual will be treated as a Resident in India in any previous year if he / she satisfies any of the following conditions:

If he / she is in India for a period of 182 days, or more during the previous year or
If he / she is in India for a period of 60 days or more during the previous year and 365 days or more during 4 years immediately preceding the previous year.

An individual who does not satisfy both the conditions as mentioned above will be treated as Non-Resident in that previous year.

Person required to obtain Aadhaar Card

According to Section 3 of the Aadhaar Act of 2016, every resident has the right to obtain an Aadhaar number by submitting his demographic and biometric information during the enrolment process.

For the purposes of this section, "resident" means someone who has lived in India for at least 182 days in the 12 months preceding the date of application for enrolment.

As a result, anyone who has lived in India for 182 days or more in the previous 12 months is required to obtain an Aadhaar number.

For more details, Please watch our video

Disclaimer: Although all provisions, notifications and updates, are analyzed in-depth by our team before writing to the public. Any change in detail or information other than fact must be considered a human error. The Guide, Articles, Blogs, FAQ and videos is to provide updated information. Tax matters are always subject to frequent changes hence advisory is only for the benefit of the general public. Hence neither TaxSmooth nor any of its Team members is liable for any consequence that arises on the basis of these write-ups.

CHETNAA GOYAL

FCA, B.COM, More than 10 years of Experience in Direct Tax