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The government has given relief to these special people to provide support to the PAN

According to the Income Tax law, it has become necessary to link its Permanent Account Number (PAN) and support from July 1. However, the government has given some people the flexibility to link these two documents. The reliance is based on how many conditions. The Central Board of Direct Taxes (CBDT) has said that section 139AA of Income Tax Act does not apply to these people.
According to the Income Tax Act, people who are classified as Non Resident Indians (NRIs).
- Those who are not Indian citizens.
- Any person aged 80 years or more during the tax year.
- Assamese, Meghalaya and Nimmers of Jammu and Kashmir.

Individual categories have been relaxed under section 139AA. That is, if they have received a Support Enrollment ID, then it will not be necessary to link pages and support. Section 139AA, introduced in the Income Tax Act, has said that every person who has been allocated PAN till 1 July 2017 and is eligible to receive the support number, will have to inform the tax authority in this regard.
Those who do not link their pages and support, their PAN will be invalid after the notified date from the department. It has been said in the Base Act 2016 that every citizen deserves to receive a support number by depositing his demographic and bio-metric information during the Enrollment process.

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