The provisions of section 139AA of the Income Tax Act, 1961 shall not apply to which of the following individuals if they do not possess the Aadhaar or enrolment ID :

CS Executive · Tax Laws · PYQS · December 2023
The provisions of section 139AA of the Income Tax Act, 1961 shall not apply to which of the following individuals if they do not possess the Aadhaar or enrolment ID :
(A) The age of the Individual is 80 years or more during the Previous Year
(B) A Non-Resident
(C) Non-Citizen
(D) All the above

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Income Tax Act, 1961

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