Wishesh magazine february 2018 Wishesh magazine february 2018 | Página 71

residents in India. Overseas
Citizen of India (OCI)
Cardholders who stay in
India for a long time (over
182 days in twelve months
immediately preceding
the date of application for
enrolment) and have an
Indian address can also
enroll for Aadhaar Card in
India. Non Resident Indians
(NRIs), although they are
citizens of India, are not
eligible for Aadhaar Card
if they have not stayed for
more than 182 days or more
in the last 12 months. Upon
completion of 182 days of
their stay in India in the last 12
months immediately preceding
the date of application for
enrolment, NRIs can apply for
Aadhaar Card.
“As per Section 139AA of the
Income-tax Act, 1961, every
person who is eligible to obtain
Aadhaar number shall, on
or after the 1st day of July,
2017, quote Aadhaar number—
(i) in the application form
for allotment of permanent
account number; (ii) in the
return of income. The above
provisions apply to persons
who are eligible to get
Aadhaar. Under section 3
of the Aadhaar Act, 2016,
only a resident is entitled to
get Aadhaar. Therefore, the
provisions of Section 139AA
quoted above regarding
linking of Aadhaar to PAN or
the requirement of quoting
the Aadhaar number in the
return shall not apply to a
non-resident, who is not
eligible to get Aadhaar.”
FEBRUARY 2018 | WWW.WISHESH.NET