In which cases, the Aadhaar PAN linking is not Compulsory?

The requirement for linking of Aadhaar and PAN does not apply to any individual who is:

• Residing in the States of Assam, Jammu and Kashmir, and Meghalaya;
• A non-resident as per the Income-tax Act, 1961;
• Of the age of eighty years or more at any time during the previous year; 
• Not a citizen of India.