Who is eligible to apply for Aadhaar?
Whether you are eligible for the base or not, it is important because it determines whether you are essentially eligible to file your tax return or not, it is necessary to apply for PAN because it is for many other financial transactions. The law has been made mandatory. The law has also been made mandatory about the base and it is also necessary to link it to the PAN card. If you are a resident then according to the base law, you need to make Aadhaar card and make.
Via Details on the Aadhaar card
There is so much confusion amongst people that who is eligible to get the basis.
In the budget presented in February this year, the law was amended under section 139A of Income Tax Act. As a result, it has become mandatory to mention the Aadhaar Number or Aadhar Nomination ID (if you applied for the Aadhaar but have not received it) since 1 July 2017. Whereas, while filing your income tax return or applying for a PAN card, basis is required. It is also mandatory to add Aadhaar card to your existing PAN, even if you do not file your ITR.
The question arises, who is eligible to apply for the base?
Are NRIs or NRIs living in India also eligible to apply for Aadhaar?
The Aadhar Act, 2016 states that “Every resident will be entitled to receive a base number by submitting their demographic information and biometric information through the nomination process.”
Under the Act, “A person who has lived in India for 182 days or more, can apply for the nomination after 12 months.
Himanshu Sinha, partner, Trigal has said that in general terms, it can be said that if you are applying for today’s basis, you will have to go back one year from the date of application and assess that you have 182 Whether spent more than a day or not?
Sinha said that this means that it does not matter if you are NRI or foreigner, if you have lived in India for more than 182 days, then you are eligible to apply for the Aadhaar.
He said that however, the Act has not mentioned the date of arrival or departure to be kept in mind and neither has the minimum days required for living in India.
The base residence definition mentioned in income tax laws should not be confused. The Income Tax Act defines an individual as a resident in a financial year (1st to 31st March), when he lives in India more than 182 days. On the other hand, there is no specific date for setting the time under the Aadhaar Act.
The Aadhar Act has clarified that even if you have the basis or have applied for someone, this does not mean that you have received Indian citizenship.
How does it work?
It is based on the demographic information such as:
- Name
- Address
- Date of birth and
- Biometric information such as
- Iris scan
- Fingerprints etc.
It works on a basis of a 12 digit identification number issued to the person.
What is the Aadhaar cards necessity?
This is a random number in which the individual has no relation to any personal details.
The base is gradually becoming compulsory for many things, such as for more than Rs. 50,000 for banking transactions, etc. to avail the benefits under government social security, subsidy scheme etc.
Section 139AA of the Income Tax Act states that every person, who is eligible to receive the Aadhaar number, should give the base number only when filing income tax returns. It further states that every person who has a PAN card and is eligible to receive the base or should already be associated with both to avoid getting invalid from the PAN due to the date notified by the government.
However, the CBDT has allowed individuals of certain categories in their notification on May 11, 2017, that they do not have the basis and have not applied. Are they
- According to income tax law, non-resident Indian (NRI)
- Not a citizen of India
- 80 years of age or more at any time during the tax year
- Residents of Assam, Meghalaya and Jammu and Kashmir states
Has not been brought under the purview of section 139 AAA if it is not a resident in accordance with the base act.
If your residence is changed in a particular tax year, then from NRI to the resident, then you will need the Aadhaar number to file tax returns.
The order of the Supreme Court in relation to the PAN and the base only provides relief to those who have a PAN but not the basis.
However, if you are going to file an income tax return after July 1, 2017, then it is necessary to tell you about your Aadhaar number (in addition to the above-stated exemption), which is essentially your base with your PAN card. Link.