PAN – Aadhaar Linking not applicable to NRIs, PIOs and OCIs, says UIDAI [Read Circular]

PAN - Finance - Taxscan

In a Circular issued by Unique Identification Authority of India (UIDAI) has clarified that PAN – Aadhaar linking is not applicable to Non-Resident Indians (NRIs), Person of Indian Origin (PIOs) and Overseas Citizen of India (OCIs).

The UIDAI has asked ministries, departments and implementing agencies not to insist on Aadhaar for NRIs/PIOs/OCIs to avail certain services or benefits as most of them are not eligible for enrolment for 12-digit unique identification number under Aadhaar Act.

The laws regarding submitting/linking of Aadhaar for availing the services/benefits applies to the resident as per the Aadhaar Act, 2016. In view of the foregoing, most of the NRIs/ PI0s/ OCIs may not be eligible for Aadhaar enrolment as per the Aadhaar Act, 2016. However, the implementing agency may devise a mechanism to ascertain the genuineness of status of such NRIs/PI0s/OCIs.

The Circular issued due to several representations came after it was found that NRIs, PIOs, OCIs are facing difficulties as they were being asked by authorities to produce Aadhaar even when many of them are not eligible for availing certain services or benefits such as linking PAN with Aadhaar, Aadhaar-based KYC, applying for LPG connections, issuance of fresh driving licence or their renewal and for appearing students in different examinations in India.

The Circular said that, Section 7 of the Aadhaar Act, inter-alia, provides that “if an Aadhaar number is not assigned to an individual, the individual shall be offered alternate and viable means of identification for delivery of subsidy, benefit or service”.

Further, it has been recapitulated through various notifications/circulars that the requirement of getting Aadhaar is only in respect of those individuals who are entitled for it as per the Aadhaar Act, 2016. In this regard, reference may be drawn to Prevention of Money-laundering (Maintenance of Records) Rules, 2017 and Section 139AA of the Income Tax Act, 1961 which clearly stipulate that the linking of Bank Accounts and PAN respectively, is for those persons who are eligible to enrol for Aadhaar as per the Aadhaar Act, 2016, said Dr. Ajay Bhushan Pandey, CEO of UIDAI in the Circular.

Subscribe Taxscan Premium to view the Judgment
taxscan-loader