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The Finance Department announced the exemptions via a gazette notification.

The Union Finance Ministry has relaxed norms that had made it mandatory to link Aadhaar cards to income tax Permanent Account Numbers and for filing income tax returns.

Residents of Assam, Jammu and Kashmir and Meghalaya have been exempted. Similarly, citizens over 80 years of age, non-resident Indians and foreign citizens have been granted leeway not to quote Aadhar when filing tax returns.

The Finance Department announced the exemptions via a gazette notification.

The Supreme Court had heard arguments in several petitions seeking the scrapping of Section 139AA added to the Income Tax Act 1961 by the Finance Act 2017. The court has reserved its order.

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