As per G.S.R. 112(E) dated 13th February, 2020 of Government of India it is mandatory for Indian Resident who is having PAN should link their Aadhaar on or before 31st March 2022.
As per Section 139AA (3) of Income Tax Act 1961 Non-Resident Indian (NRI) are exempt from quoting Aadhaar if they do not have Aadhaar Number and their NRI status is captured in Pan database.
If you are Non-Resident Indian (NRI) and do not have Aadhaar Number then kindly go to the Income Tax website and Submit Grievances to update your Resident Status as Non-Resident Indian (NRI) at the earliest.
PAN will become inoperative if a client failed to inform his/her NRI Status to Income Tax Officer.
Only Income Tax Officer has software to do this marking. Please note that PAN Database does not have Residential status as NRI even for those NRI who are filing Return as NRI from many years. PAN Database does not capture status as NRI by merely filing Return of Income as NRI.
Kindly follow below steps to Submit Grievances from Income Tax website (This may or may not work, suggested method is to write to your Assessing Officer (AO) and get changed the status in PAN Database)
Step 1 - Click on the following link and login to the Income Tax portal buy using your Pan Number and Password https://eportal.incometax.gov.in/iec/foservices/#/login
Step 2 - Then go to Grievances option on menu bar and click on Submit Grievances
Step 3 - On Submit Grievances page select Department as AO
Step 4 - On next page select Category as Pan related application and Sub-Category as Change of Citizenship Flag and click on Continue.
Step 5 - In Grievances Description box you need to write following message – “I am Indian Citizen and Non-Resident Indian (NRI). As per Section 139AA (3) of Income Tax Act 1961, NRI are exempt from quoting Aadhaar if they do not have Aadhaar. I do not have Aadhaar. Please mark my residential Status as NRI in Pan Database so my Pan does not become inoperative.”
You can also attach documents as a proof of your NRI Status and then click on Submit Grievance
Please go to the below link to watch video
https://www.youtube.com/watch?v=Yph4rkfLZBQ