Aadhaar Relief For Non-Residents And Foreign Nationals

The Finance Act, 2017 had made it mandatory for individual taxpayers to quote their Aadhaar number or Enrolment ID of Aadhaar application form for filing tax returns in India. Taxpayers were also required to their Aadhaar to their Permanent Account Number (PAN). These requirements were to come into effect from 1 July 2017.

In line with the amendments by the Finance Act, 2017, the Government of India released a notification¹ wherein all classes of persons, including expatriates and foreign nationals, were required to obtain an Aadhaar number/registration and also link the same with their PAN on or before 1 July 2017. The only exception was provided for individuals residing in India for less than 182 days in the 12 months immediately preceding the date of application for enrolment for Aadhaar.