**Policy Summary:**
This notification, S.O. 1513 (E), issued by the Ministry of Finance, Department of Revenue, on May 11, 2017, clarifies the applicability of Section 139AA of the Income-tax Act, 1961. The Central Government, exercising its powers under subsection (3) of Section 139AA, exempts certain individuals from the requirement to possess an Aadhaar number or Enrolment ID. This exemption applies to individuals who: (i) are residents of Assam, Jammu and Kashmir, or Meghalaya; (ii) are non-residents as defined by the Income-tax Act, 1961; (iii) are eighty years of age or older at any point during the previous year; or (iv) are not citizens of India. This notification takes effect on July 1, 2017. The notification number is 37/2017, F. No. 370133/6/2017-TPL. The issuing officer is Abhishek Gautam, Under Secretary.
Key Entities Referenced
Income-tax Act, 1961: A tax law in India, referenced as the basis for the notification.
Central Government: The governing authority issuing the notification.
Aadhaar number: A 12-digit individual identification number issued by the Unique Identification Authority of India.
Assam: A state in Northeast India.
Jammu and Kashmir: A region administered by India as a union territory.
Meghalaya: A state in Northeast India.
Ministry of Finance: A department of the Government of India responsible for financial matters.
Department of Revenue: A department under the Ministry of Finance, Government of India.
REGD. NO. D. L.-33004/99
EXTRAORDINARY
II— — (ii)
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
1336]
No. 1336] NEW DELHI, THURSDAY, MAY 11, 2017/VAISAKHA 21, 1939
वित्त मंत्रालय
(राजस्ि विभाग)
अविसचू ना
नई दिल्ली, 11 मई, 2017
का.आ.1513(अ).—केंद्रीय सरकार, आय-कर अविवनयम, 1961 (1961 का 43) की िारा 139कक की
उपिारा (3) द्वारा प्रित्त शवियों का प्रयोग करते हुए अविसूवचत करती ह ै दक िारा 139कक के उपबंि दकसी ऐसे
व्यवि को लागू नहीं होंग,े वजसके पास आिार नंबर या नामांकन पहचान नहीं ह ै और जो,--
(i) असम, जम् मू और कम ीर त ा मेलालय रा य में वनिास करता ह ै ;
(ii) आय-कर अविवनयम, 1961 के अनुसार अवनिासी ह ै ;
(iii) पूिव िर्व के िौरान दकसी समय अस् सी िर्व या अविक आय ु का ह ै ; और
(iv) भारत का नागररक नहीं ह ै ।
2. यह अविसूचना 1 जुलाई, 2017 स े प्रभािी होगी ।
[अविसूचना सं. 37/2017, फा.सं. 370133/6/2017-टीपीएल]
अवभर्ेक गौतम, अिर सवचि
3080 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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:-
(i) residing in the States of Assam, Jammu and Kashmir and Meghalaya;
(ii) a non-resident as per the Income-tax Act, 1961;
(iii) of the age of eighty years or more at any time during the previous year;
(iv) not a citizen of India.
2. This notification shall come into force with effect from the 1st day of July, 2017.
[Notification No. 37/2017, F. No. 370133/6/2017-TPL]
ABHISHEK GAUTAM, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.