What is Aadhaar?

Aadhaar is a 12-digit unique identification number issued by the Unique Identification Authority of India (UIDAI) to residents of India.

• Purpose: To provide a unique identity and serve as proof of residence, identity, and address.
• Scope of Use:
  • Availing subsidies and welfare schemes.
  • KYC verification for bank accounts and telecom services.
  • Serving as identity proof in both government and private sectors.

Is Linking Aadhaar with PAN Mandatory?

Yes, linking Aadhaar with PAN is mandatory for all individuals who possess both cards and are eligible to file an income tax return in India.

The government, through the Finance Act of 2017, inserted Section 139AA into the Income Tax Act, making it compulsory for every PAN holder to link their Aadhaar with PAN.

This law states that:

Every person who has been allotted a PAN as on 1st July 2017, and who is eligible to obtain an Aadhaar number, must link the two or their PAN will become inoperative.

In short:

• If you are an Indian resident and have both Aadhaar and PAN, you must link them.
• If you fail to do so, your PAN will stop functioning for most financial and tax-related services.

What Is the Deadline to Link Aadhaar With PAN Card?

The linkage requirement has evolved with time. The government initially set earlier deadlines, such as June 30, 2023, for many PAN holders. However, a more recent notification clarified that those whose PAN was issued on the basis of an Aadhaar enrolment ID (i.e., who used an Aadhaar Enrolment ID rather than the final Aadhaar number) have a specific deadline of 31 December 2025 to complete the linking. If they do not do so, their PAN may become inoperative from 1 January 2026.

For those in other categories who are yet to link, the same practical final deadline applies: link by 31 December 2025 to avoid your PAN becoming inoperative on 1 January 2026.

What Happens If You Don’t Link?

If you fail to link Aadhaar with your PAN by the deadline, the following consequences may apply:

• Your PAN may be declared inoperative. That means you cannot use it for filing your income tax return, and your refund or return processing may be blocked.
• Financial transactions or services that require a valid PAN may be impacted — for example, investments in mutual funds, property transactions, opening certain bank accounts or receiving high-value credits may face issues.
• Once your PAN is inoperative, you will need to link your Aadhaar and follow the procedure to reactivate your PAN before it becomes usable again.

Who Needs to Link Aadhaar and PAN?

There are certain mandatory requirements to link an Aadhaar Card with a PAN Card. Check further details below:

Mandatory Requirement for PAN-Aadhaar Linking

As per Section 139AA of the Income Tax Act, it is mandatory for individuals who meet the following criteria to link their PAN (Permanent Account Number) with Aadhaar:

• Allotted PAN on or before July 1, 2017: Individuals holding a PAN card as of this date must comply with the linking requirement.
• Eligible to Obtain an Aadhaar Number: Individuals who qualify as residents of India and meet the eligibility for Aadhaar enrollment must ensure their PAN is linked to their Aadhaar.

Implications of Non-Compliance

If an individual fails to link PAN with Aadhaar by the deadline (e.g., June 30, 2023), their PAN will become inoperative. This means:

• They will be unable to use their PAN for income tax filing or any financial transactions requiring PAN.
• Non-compliance may also attract penalties under the Income Tax Act.

Exemptions from Linking

Certain individuals are exempt from linking their PAN and Aadhaar, as detailed in the next section.

For Whom is Aadhaar-PAN Linking Not Compulsory?

There are certain categories that are exempted from linking Aadhaar with PAN cards. Means they are not necessarily required to link their Aadhaar Card with their PAN Card. Those exemption criteria are:

Categories Exempted from Aadhaar-PAN Linking

The requirement to link Aadhaar and PAN does not apply to individuals who fall under the following categories:

Residents of Specified States:

• Individuals residing in Assam, Jammu & Kashmir, and Meghalaya are exempt from the Aadhaar-PAN linking mandate.
• This exemption recognizes the challenges of Aadhaar enrollment in these states due to infrastructure and geographical constraints.

Non-Residents (NRIs):

• Non-residents as defined under the Income Tax Act, 1961 are not required to link PAN with Aadhaar.
• NRIs typically hold PAN for financial purposes in India but are not eligible for Aadhaar enrollment due to their non-resident status.

Senior Citizens Aged 80 or Above:

• Individuals aged 80 years or above at any time during the financial year are exempt.
• This exemption acknowledges the limited necessity of Aadhaar linking for senior citizens in this age group.

Non-Citizens of India:

• Foreign nationals who hold PAN for specific purposes, such as business activities in India, are not required to link Aadhaar.

Additional Considerations for PAN Aadhaar Linking

There are certain additional considerations as well:

Voluntary Linking for Exempted Individuals

While Aadhaar-PAN linkage is not mandatory for exempted individuals, they may voluntarily choose to link the two documents. However, they must pay the specified fee for the linking process.

Government Notifications and Updates

The exemptions mentioned above are subject to changes or updates issued by the government. For instance:

• Notifications like Department of Revenue Notification No. 37/2017 (dated May 11, 2017) outline the categories and conditions for exemptions.
• Individuals are advised to stay updated with the latest government directives to ensure compliance.

How to Link Pan Card with Aadhaar Online?

The PAN Card and Aadhaar Card linking can be done online through the official website of Income Tax which is incometax.gov.in. To link PAN and Aadhaar, follow the steps provided below:

• Visit the official Income Tax website www.incometax.gov.in.
• On the homepage, locate the “Quick link” section, and under it, locate and click on the “Link Aadhaar” option.

• Now, enter your 10-digit alphanumeric PAN Card number.
• Then, enter the 12-digit Aadhaar Number and click on the “Validate” button.

• If your Aadhaar is already linked to your PAN Card, it will show a popup window saying “Your PAN is already linked to given Aadhaar“.

• If your PAN is not linked to Aadhaar, it will show another Popup saying “PAN not linked with Aadhaar. Please click on Link Aadhaar link to link your Aadhaar with PAN.”
• Click on the “Link Aadhaar” option within this pop-up.

• Now, another popup window will open. Here, click on “Continue to Pay Through E-Pay Tax” when prompted.

• You’ll be redirected to a payment page. 
• Here, provide your PAN (twice for confirmation) and registered mobile number.
• Then, click on “Continue” to proceed.

• An OTP (One-Time Password) will be then sent to your registered mobile number.
• Enter this OTP in the “Mobile OTP” area and click on “Continue“.

• Review your PAN and name as displayed. If correct, click “Continue“.

• Now a payment page will open. Here, select “Income Tax” as the payment option and click on Proceed button.

• Now, to complete the payment you have to enter your assessment year, type of payment, and sub-type of payment (as shown in the picture below).
• After that click on the Next option.

• Now, choose your preferred payment method and complete the transaction.

• After successful payment, you can download your receipt PDF. Download and save this for your records.

• Click on the “Link Aadhaar” option that appears post-payment.

• Verify that your payment details are correctly reflected.
• On the next page, you’ll see your PAN and Aadhaar numbers pre-filled.
• Enter your name exactly as it appears on your Aadhaar card and your mobile number.
• Check both declaration boxes and click “Link Aadhaar“.

• Enter the OTP sent to your registered mobile number.
• Click “Validate” to complete the process.

• A success message will appear, confirming that your Aadhaar and PAN are now linked.

How to Submit Aadhaar-PAN Link Request After Paying the Fee

Once you have made the required fee payment to link your Aadhaar with PAN, you can submit the request using two methods:

• Post-login method (after logging into the Income Tax e-filing portal)
• Pre-login method (without logging into the portal)

Let’s explore both methods in detail for your better understanding:

Method 1: Submit Aadhaar-PAN Link Request (Post-login)

This method requires you to log in to the Income Tax e-Filing Portal using your credentials.

Step-by-step Guide:

Step 1:

• Visit the Income Tax e-Filing Portal.
• Click on ‘Login’ and enter your User ID (usually your PAN), password, and captcha code.
• Once you’re logged in, go to your Dashboard.

Step 2:

• Under the ‘Profile’ section, locate the option ‘Link Aadhaar to PAN’.
• Click on the ‘Link Aadhaar’ button.
• Alternatively, you can also find this option under the ‘Personal Details’ section.

Step 3:

• Enter your 12-digit Aadhaar number and click ‘Validate’.

That’s it! Your Aadhaar-PAN linking request will be submitted if all details are correct and the fee has been verified.

Method 2: Submit Aadhaar-PAN Link Request (Pre-login)

You can also submit the Aadhaar linking request without logging into the portal.

Step-by-step Guide:

Step 1:

• Go to the e-Filing Portal homepage.
• Under the ‘Quick Links’ section, click on ‘Link Aadhaar’.

Step 2:

• Enter your PAN and Aadhaar Number.
• Click ‘Validate’.

Step 3:

• Enter all the mandatory details as prompted.
• Click on ‘Link Aadhaar’.

Step 4:

• You will receive a 6-digit OTP (One-Time Password) on your registered mobile number.
• Enter the OTP and click ‘Validate’.

Step 5:

• You will see a confirmation message:
  “Request for linking Aadhaar has been submitted successfully.”
• You can now check the status of your Aadhaar-PAN linking request.

Important Scenarios You Might Encounter

Scenario 1: Payment Details Not Verified

If the system shows the message:
“Payment details not found”, this means your payment has not been processed or reflected yet.

What you should do:

• Click on ‘Continue To Pay Through e-Pay Tax’ to complete the fee payment.
• If you’ve already paid, wait for 4–5 working days for the payment to be updated in the system.
• Only after payment confirmation can you proceed to submit the Aadhaar-PAN link request.

Note: Always ensure that you are linking the correct Aadhaar number with your PAN. Mismatches may result in errors.

Scenario 2: PAN Already Linked with Aadhaar or a Different Aadhaar

You may see errors like:

• PAN already linked with Aadhaar.
• PAN linked with a different Aadhaar, or vice versa.

What to do:

In such cases, you’ll need to contact your Jurisdictional Assessing Officer (AO) and request the delinking of the incorrect Aadhaar.

To find your AO’s contact details, use either of these links:

• Know Your AO (Pre-login)
• Jurisdiction Details (Post-login)

Scenario 3: Payment Details Verified

If your fee payment has already been verified, you will see a message:

“Your payment details are verified”.

Follow these steps:

Step 1:

• Click ‘Continue’ on the pop-up message that confirms your payment is verified.

Step 2:

• Enter any additional required details.

Step 3:

• Click on the ‘Link Aadhaar’ button.

A success message will appear confirming that your request has been submitted. You can now check your Aadhaar-PAN link status anytime from the portal.

How to Check Your Aadhaar-PAN Link Status?

You can check the Aadhaar-PAN link status through three main methods:

• Method 1: Through Income Tax Portal (No Login Required)
• Method 2: Through Income Tax Portal (Login Required)
• Method 3: Through SMS

Method 1: Check PAN Aadhaar Link Status Through Income Tax Portal (No Login Required)

This method to check PAN Card and Aadhaar linking allows you to quickly check the status without needing to login to the Income Tax portal:

• Open your web browser and visit www.incometax.gov.in.
• Locate the “Quick Links” section on the homepage.
• Click on “Link Aadhaar Status“.

• Enter your PAN and Aadhaar numbers on the new page.
• Click “View Link Aadhaar Status” to check the status.

Status Messages:

• “Your Aadhaar-PAN linking is in progress“ – The linking process has begun but is not yet complete.

• “Your Aadhaar is successfully linked to your PAN“ – The documents are successfully linked.

Method 2: Check PAN Aadhaar Link Status Through Income Tax Portal (Login Required)

To check your Aadhaar-PAN link status by logging into the portal, follow the steps provided below:

1. Access the Income Tax e-filing portal.
2. Enter your login credentials (User ID and Password) and proceed.
3. On the homepage, locate the “Link Aadhaar Status” option:
   • Find it under the Dashboard, or
   • Navigate to “My Profile”.

Once validated, the status will display:

Status Messages:

• Linked: Your Aadhaar number will be visible if it is connected to your PAN.
• Not Linked: The message will prompt you to link the documents.
• Pending: If your request is awaiting UIDAI validation, you’ll need to recheck later.

User IDs for Logging in:

• PAN Users:
  • Individuals: Includes salaried employees, senior citizens, freelancers, and NRIs.
  • Non-individual entities: Companies, trusts, AOPs, HUFs, and others.
• Non-PAN Users:
  • Chartered Accountants (CAs): IDs begin with ARCA followed by six digits.
  • Tax Deductors: Use their TAN as the User ID.
  • Reporting Entities: Use ITDREIN, followed by specific identifiers.

Method 3: Check PAN Aadhaar Link Status Through SMS

If you don’t have access to a computer, you can check PAN Card and Aadhaar Link status via SMS as well:

• Open the messaging app on your phone.
• Compose a new SMS in the following format:
  UIDPAN <12-digit Aadhaar> <10-character PAN>
• Send the SMS to 567678 or 56161.

For example:

If your Aadhaar number is 123456789012 and PAN is ABCDE1234F, type:
UIDPAN 123456789012 ABCDE1234F

You’ll receive a reply indicating whether the Aadhaar and PAN are linked.