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Thursday, May 4, 2017

Non-residents don’t need to quote Aadhaar for ITR filing, PAN

Livemint04 May 2017 | E-Paper
Non-residents will not have to quote Aadhaar or its enrolment ID for filing income tax returns (ITRs) or for securing PAN, income tax department said
There are more than 25 crore PAN card holders in the country while Aadhaar has been issued to 111 crore people. Photo: Hindustan Times
There are more than 25 crore PAN card holders in the country while Aadhaar has been issued to 111 crore people. Photo: Hindustan Times
New Delhi: Non-residents will not have to quote Aadhaar or its enrolment ID for filing income tax returns (ITRs) or for securing permanent account numbers (PAN), the income tax department on Wednesday clarified.
The move addresses concerns among migrants who have resided in India for 182 days or more in the preceding 12 months as defined in the Aadhaar Act, 2016. The tax department’s move is significant as non-residents may be few in numbers, but may be key decision makers in the corporate sector.
A statement from the department said the tax law was amended through Finance Act, 2017 requiring mandatory quoting of Aadhaar or the enrolment ID of Aadhaar application form for filing of return of income and for making an application for allotment of PAN with effect from 1 July.
This requirement, however, shall not apply to an individual who is not a resident as per the Aadhaar Act, 2016, the department clarified.
Experts welcomed the move but said it would have been better if the relief was made available to expats who stay in India for slightly longer period.
Amarpal Chadha, tax partner and India mobility leader, EY India, said, “It will be more beneficial if the exception could be extended even to those individuals who qualify as ‘resident-but-not-ordinarily-resident’ under the Income Tax Act. These are generally expatriates who come to India for a duration of two to three years. These expatriates are anyway required to apply for a permanent account number for deposit of taxes,” said Chadha.

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