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The Central Government exempts specific individuals from the provisions of section 139AA of the Income-tax Act, 1961. This exemption applies to individuals who do not possess the Aadhaar number or the Enrolment ID. The affected persons include residents of Assam, Jammu and Kashmir, and Meghalaya. Non-residents under the Income-tax Act, individuals aged eighty years or more during the previous year, and non-citizens of India also receive this exemption. The notification takes effect on the 1st day of July, 2017.
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MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 11th May, 2017
S.O. 1513 (E).—In exercise of the powers conferred by sub-section (3) of section 139AA of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby 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:-
[Notification No. 37/2017, F. No. 370133/6/2017-TPL] ABHISHEK GAUTAM, Under Secy.
