Effective 1 July 2017, foreign national residents who have stayed in India for more than 182 days in the previous 12 months and are therefore required to pay income tax in India, must obtain an Aadhaar ID card in order to submit their income tax return (ITR).

An ITR acknowledgement form is required in support of visa renewal applications.

Previously, a foreign national only required a PAN (Permanent Account Number) to submit their income tax return.

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