Taxmann's Aadhaar (Targeted Delivery of Financial and Other Subsidies Benefits and Services) Act 2016 with Rules – Bare Act with Section Notes

Aadhaar (Targeted Delivery of Financial and Other Subsidies Benefits and Services) Act 2016 with Rules [Bare Act with Section Notes] by Taxmann is a comprehensive legal resource consolidating the Act and its associated Rules and Regulations. The 2025 edition updates and annotates the text of the law to reflect all amendments, newly notified regulations, and the latest clarifications. Beyond presenting the legal text, this Bare Act includes detailed section notes, clarifications, and relevant government notifications or circulars, helping readers to interpret and apply the Act correctly. By covering key rules such as the Unique Identification Authority of India (Returns and Annual Report) Rules, 2018; Aadhaar (Enrolment and Update) Regulations, 2016; Aadhaar (Data Security) Regulations, 2016; Aadhaar (Payment of Fees for Performance of Authentication) Regulations, 2023; and more, it offers a 360-degree view of how Aadhaar-based authentication and offline verification processes are governed in India.

This book is intended for the following audience:

• Legal Practitioners & Law Students – Those who need precise statutory language, historical notes on amendments, and references to relevant notifications and rules
• Government Officials & Policy Planners – Individuals implementing Aadhaar-based frameworks for disbursal of subsidies or benefits and requiring a quick reference to legal mandates
• Corporate Entities & Compliance Professionals – Organisations wanting to use or integrate Aadhaar authentication or offline verification into their service delivery, ensuring compliance with the Act and rules
• Academicians & Researchers – Scholars examining the evolution of digital identity laws, data security, and the targeted delivery of welfare services in India
• General Readers & Aadhaar Holders – Citizens who desire to understand their legal rights, obligations, and the protections afforded by the Aadhaar Act regarding their personal information and authentication

The Present Publication is the 2025 Edition, covering the amended and updated text of the Aadhaar (Targeted Delivery of Financial and Other Subsidies Benefits and Services) Act [Act No. 18 of 2016] and Rules, with the following noteworthy features:

• [Complete Text of the Aadhaar Act, 2016] Presents the original statutory language, including recent amendments up to the 2025 edition
• [Updated Amendments & Notifications] Includes updated text reflecting changes made by amendments in 2019, 2021, 2023 and the newly introduced or revised rules in 2025
• [Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period
• [Section-by-section Notes] Explains legislative intent, clarifies complexities, and highlights important court rulings or references
• [Incorporation of Rules & Regulations] Integrates all subordinate legislation such as the Aadhaar (Enrolment and Update) Regulations, Aadhaar (Data Security) Regulations, Unique Identification Authority of India (Adjudication of Penalties) Rules, etc.
• [Offline Verification & Authentication Guidance] Special emphasis on offline verification, Aadhaar Paperless Offline e-KYC, QR code verification, and new fee regulations for authentication
• [User-friendly Format] Section-by-section referencing with page guides, an index, and bold headings

The structure of the book is as follows:

• Main Text – The Aadhaar Act is divided into eight chapters. After each section, you will find explanatory notes elaborating on the legislative intent, examples of compliance, references to subsequent rules or changes
• Rules & Regulations – Compiled neatly with headings mirroring the official published version, each accompanied by relevant forms or schedules
• Section Notes – Provided in a commentary style, clarifying important definitions, responsibilities, and procedures
• Schedules & Appendices – Contains relevant forms (Enrolment/Update forms, Offline verification forms, etc.), disclaimers, acceptance documents, sample disclaimers for Aadhaar-based authentication or verification
• Subject Index – Reference tool to navigate the Act and helps readers quickly locate specific topics by listing keywords along with section numbers