Each Indian resident will have to mandatorily quote her/his Aadhaar number for filing income tax returns, effective from July 1, 2017 according to the Finance Act, 2017. The Central Board of Direct Taxes (CBDT) has published a statement, clarifying the definition of a resident as an individual who has resided in India for at least 182 days, in the twelve months preceding the date of application for Aadhaar.
This means that all those persons who have stayed in India for 182 or more days, between June 30, 2016 and July 1, 2017, will be considered as Indian residents and will have to abide by the Act.
While the Act is applicable to all the resident Indians as well as the expatriates who have been living in India (for six months or more within the stipulated period); the expats who are liable to pay taxes in India, but no longer live here, will also fall under the ambit of this Act. Concerns could be raised by these expats, about how they are to apply for Aadhaar, and hence file their I-T returns.
"Government is likely to provide facility of obtaining Aadhaar through its embassy/high commission overseas so that individuals living abroad who are eligible to obtain Aadhaar card can avail this facility without any pressure to visit India for this purpose," Kuldeep Kumar, who is a Tax Partner at PwC India, was quoted as saying in a media report.