From an Indian tax legislation perspective, July 1, 2017 should be a historic date as the revolutionary and the most-debated GST finally came into force. It’s on the same day that another most debated tax provision also came in to effect. Effective July 1, 2017, quoting Aadhaar (Aadhaar number / enrolment ID) has become mandatory for income tax return filing and for applying for Permanent Account Number (PAN). The central government has notified that the requirement of quoting Aadhaar for income tax returns filing and application for PAN shall not apply to an individual who is residing in the states of Assam, J&K, and Meghalaya; a non-resident as per the Income tax Act, 1961; of the age of 80 years or more at any time during the previous year; not a citizen of India.