As we all know that it has become mandatory to link the PAN card with Aadhar with effect from July 1st 2017 as per the income tax laws. On May 11th central board of direct taxes issued  notification under which it gave a classification of individuals or entities who would be put under compulsory category and who would be put under compulsory category and who would be exempted.

CBDT has notified that under section 139AA of the Income Tax Act is not applicable to the following individuals or entities.

1. Non Resident Indians categorized and defined under India ‘s Income Tax Laws.

2. Persons who are not citizens of India.

3. If you are above 80 years at any time during the tax year.

4. Those who live in the north eastern states of Assam and Meghalaya and in Jammu and Kashmir.

The above mentioned individuals do not fall under the newly inserted section 139AA of the income Tax Act. So it means that they are not required to link their Aadhar cards with Pan cards Under the new section 139AA of the Income Tax Act any individual who has Pan card as on July 1st 2017 and who has Aadhar card or has applied for Aadhar number must inform the income Tax authorities. It may be noted that tax authorities will invalidate PAN cards of person who fails to link Aadhar card with PAN card on a later deadline which CBDT will soon announce.