01 February 2018
Certain taxpayer was a resident individual during (“assessment year”) AY 2017-18 as per income tax Act,1961. As per the new requirement, the taxpayer is required to link his Aadhar no with his Pan to complete the online return filing for AY 2017-18.
It is pertinent to note that the taxpayer had left India on 26 Dec 2016 for employment on a work permit. Accordingly, the tax payer was not in India from 27 Dec 2016, except for a short visit from 24 Jun 2017 to 08 July 2017.
As per the AADHAR Act, minimum stay of 182 days in India in the preceding 12 months as on the date of application is required for anyone to be eligible to apply for an Aaadhar card. As of date the the taxpayer’s eligibility to apply for Aadhar card is to be verified with reference to his stay in India in the 12 months preceding 31 Jan 2018
From the facts of the case of taxpayer, it can be observed that the taxpayer was in India for less than 182 days in the 12 months preceding the date of application for Aadhar card .Therefore, the taxpayer was not required to apply for Aadhar card.
Accordingly, the tax payer is not required to obtain Aadhar card and therefore is unable to upload return for AY 2017-18. Can he do physical filing .
Expert :
Anonymous
Expert :
Anonymous
(Expert)
02 February 2018
No way for filing physical return...
If the assessee is a Indian Citizen then required AADHAAR card..
Apply the aadhaar and link it shortly
CAclubindia
