Effective July 1, 2017, the Aadhaar Card - a 12-digit unique identification number issued to Indian residents by the Unique Identification Authority of India (UDAI) - will be mandatory for all foreign nationals who have resided in India for 182 days or more in the preceding year.

Previously, foreign nationals only needed a Permanent Account Number (PAN) to file their income tax returns. Effective July 1, foreign nationals without an Aadhaar Card will have their PAN cancelled, and therefore will not be able to file their income tax returns.

Foreign nationals who will have left India permanently on or after July 1, 2017, but had resided in India for 182 days or more in the preceding year and have pending tax filing obligations in India will also be required to obtain the Aadhaar Card. More details on this process are expected to be released in the future.

Application Process

Application forms for the Aadhaar Card are available online and at authorised Aadhaar centers. Applicants must submit the completed form and supporting documents in person at an Aadhaar center based on their residential jurisdiction in India. As part of the process, foreign nationals will be required to submit biometric data.

What This Means for Foreign Nationals

Without an Aadhaar Card, foreign nationals will not be able to file their income tax return, which will impact their visa renewals in India, as it is mandatory to submit the filing acknowledgement (ITR-V) along with the application.

Foreign nationals with special endorsements in their Residential Permits issued by the Foreigner Regional Registration Offices/Foreigner Registration Offices directing them to submit the ITR-V within a specified period will not be permitted to travel internationally without having the endorsement revoked.

Affected foreign nationals should contact their tax consultant for assistance with obtaining the Aadhaar Card.

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