Central Government notifies categories of individuals to whom Sec. 139AA provision relating to mandatory quoting of Aadhaar will not be applicable; Sec. 139AA shall not apply to an individual who does not possess the Aadhaar number 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; The notification shall come into force with effect from July 1, 2017