Briefly mention the provisions of Income-tax Act, 1961 with regard to quoting Aadhaar Number under section 139AA of the Act.

(a) Second alternative Every person who is eligible to obtain Aadhaar Number is required to mandatorily quote Aadhaar Number: (a) in the application form for allotment of Permanent Account Number (PAN) (b) in the return of income The provisions of section 139AA relating to quoting of Aadhaar Number would, however, not apply to an individual who does not possess the Aadhaar number or Enrolment ID and is: (i) residing in the States of Assam, Jammu & Kashmir and Meghalaya; (ii) a non-resident as per Income-tax Act, 1961; (iii) of the age of 80 years or more at any time during the previous year; (iv) not a citizen of India. If a person does not have Aadhaar Number, he is required to quote Enrolment ID of Aadhaar application form issued to him at the time of enrolment in the application form for allotment of PAN or in the return of income furnished by him.