INDIA: Foreign Nationals Exempted from Aadhaar Card requirement

On 11th May 2017, the Indian Ministry of Finance issued a notification exempting certain taxpayers, including foreign nationals, from the requirement to obtain an Aadhaar card.

As we reported in our previous article on 2nd May, Aadhaar is a 12-digit unique identification number issued on a card by the Indian government to every individual resident of India.

Effective 1st July 2017, the Finance Act 2017 made it mandatory to quote an Aadhaar number to file income tax returns (ITR) or to apply for or renew a PAN (Permanent Account Number).

However, Notification No.37/2017 exempts foreign nationals from this requirement.

A foreign national will continue to require a PAN (Permanent Account Number) to submit their income tax return (ITR).

Our advice

Foreign national taxpayers in India can continue to submit their tax returns supported by a PAN (Permanent Account Number), and do not need to obtain an Aadhaar card.

For further advice on this topic, or for information on Indian immigration in general, please email us at

This information was provided by our sister company, Peregrine Immigration Management.

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