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The Central Board of Direct Taxes (CBDT) has exempted certain individuals from mandatory quoting of Aadhaar number/Enrolment ID in their income tax returns or application of Permanent Account Number (PAN).
The individuals who have been exempted are those residing in Assam, Jammu and Kashmir and Meghalaya; an individual who is a non-resident as per the income-tax law; an individual of over 80 years of age; and any individual who is not a citizen of India.
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