Aadhaar is not a mandatory for PAN, ITR in J&K, Assam and Meghalaya.

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The government has exempted the residents of Jammu and Kashmir, Assam, Meghalaya and citizens above 80 years from mandatory quoting of Aadhaar to obtain PAN cards and file tax returns. In a notification, the Finance Ministry said, the exemption has been given to an individual who does not possess the Aadhaar number or the enrolment ID. The exemption will also apply on non-residents and non-citizens.

The government, under the Finance Act 2017, has made it mandatory for taxpayers to quote Aadhaar or enrolment ID of the Aadhaar application form for filing tax returns. Besides, quoting Aadhaar has also been made mandatory for applying for PAN with effect from 1st of July.

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