Linking PAN with Aadhar card in case of NRI

One of my clients staying in UK who does not have any place of residence in India, has received a notice from Income Tax department that if her PAN is not linked with her Aadhar card till 31-03-2023, her PAN will become inoperative. Being a permanent UK resident, she does not have Aadhar card. Can someone please suggest what needs to be done to keep her PAN active? Her registration in Income Tax portal has been correctly done as NRI with UK address.

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Quick Summary
An NRI client residing in the UK has received a notice stating their PAN card will become inoperative if not linked with Aadhar by March 31, 2023. As a permanent UK resident without an Aadhar card, the client is seeking advice on how to keep their PAN active. The discussion highlights a government notification exempting non-residents from mandatory Aadhar linking, but suggests proactively informing the jurisdictional Income Tax Officer (ITO) via email about the client's residential status and non-eligibility for Aadhar linking to ensure the PAN remains active.

Write an Email/ letter to her Jurisdictional ITO about her Residential status, Citizenship and non-eligibility of linking of Aadhar card with her PAN Card.

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION New Delhi, the 11th of May, 2017

S.O. 15 13 (E).—In exercise of the powers conferred by sub-section (3) of section 139AA of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that the provisions of section 139AA shall not apply to an individual who does not possess the Aadhaar number or the Enrolment ID and is:-

(i) residing in the States of Assam, Jammu and Kashmir and Meghalaya;

(ii) a non-resident as per the Income-tax Act, 1961;

(iii) of the age of eighty years or more at any time during the previous year;

(iv) not a citizen of India.

2. This notification shall come into force with effect from the 1st day of July, 2017.

[Notification No. 37 / 2017,-TPL]

ABHISHEK GAUTAM,

Under Secy.

https://incometaxindia.gov.in/communications/notification/notification37_2017.pdf

Thank you Mr. Rambhia. Despite the notification mentioned by you dated 11-5-2017 above, do I still write to the jurisdictional ITO regarding this matter?

Better to inform ITO by email about her status, otherwise it would be bit difficult to reactivate her PAN.

Though not mandatory but better play safe, as most of things are automated without much human inference.

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