As per Section 139AA(2A) of the Income-tax Act, 1961, every individual who was allotted a PAN as on 1st July 2017 and is eligible to obtain Aadhaar is required to intimate their Aadhaar number in the prescribed manner.

Initially, PAN was liable to become inoperative if not linked with Aadhaar by 30th June 2023.

This deadline was later extended to 31st May 2024, subject to payment of a prescribed fee of ₹1,000 for delayed linkage.

Subsequent Relief (Notification No. 26/2025 dated 3rd April 2025):

A special extension has been granted to individuals who were allotted PAN on the basis of an Aadhaar Enrolment ID. Such individuals are required to complete PAN–Aadhaar linkage using their actual Aadhaar number on or before 31st December 2025.

In case of failure, the PAN shall become inoperative with effect from 1st January 2026.

However, Individuals covered under the notified exempted categories shall not be impacted by the consequences of PAN becoming inoperative.

Please Note:

The government had earlier allowed individuals to obtain PAN using an Aadhaar enrolment ID instead of an actual Aadhaar number. However, the Union Budget 2025 announced the discontinuation of this provision from October 1, 2024. To ensure accuracy and prevent fraud in financial transactions, the CBDT is now requiring all such PAN holders to update their records.

For more information, kindly refer to the Notification No. 26/2025 dated 3 April 2025.

Aadhaar-PAN linkage requirement 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; or
• not a citizen of India.

   Note:

• The exemptions provided are subject to modifications depending on subsequent government notifications on this subject
• For further details refer to Department of Revenue Notification No 37/2017 dated 11^th May 2017”
• However, for users falling in any of the above category, voluntarily desires to link Aadhaar with PAN fee payment of specified amount is required to be done.

Both registered and unregistered users can link their Aadhaar and PAN on the income tax e-filing  portal, even without logging in. You can use the quick link ‘Link Aadhaar’ on the e-filing home page to link Aadhaar and PAN.

Your PAN will become inoperative if you do not link it with Aadhaar till 30 June 2023 and shall face the following consequences because of PAN becoming inoperative:

1. refund of any amount of tax or part thereof, due under the provisions of the Act shall not be made to him;
2. interest shall not be payable to him on such refund for the period, beginning with the date specified under sub-rule (4) of rule 114AAA and ending with the date on which it becomes operative;
3. where tax is deductible under Chapter XVJJ-B in case of such person, such tax shall be deducted at higher rate, in accordance with the provisions of section 206AA;
4. where tax is collectible at source under Chapter XVJJ-BB in case of such person, such tax shall be collected at higher rate, in accordance with the provisions of section 206CC.

For more information, kindly refer to the Circular No. 03 of 2023 dated 28^th March 2023 & Notification No. 26/2025 dated 3^rd  April, 2025.

Correct your details in either PAN or Aadhaar database such that both have matching details.

In order to update your Name in PAN, please contact Protean at  https://www.onlineservices.nsdl.com/paam/endUserRegisterContact.html or UTIITSL at https://www.pan.utiitsl.com/. 

To update your Name in Aadhaar Card, please contact UIDAI at https://uidai.gov.in/en/my-aadhaar/updateaadhaar.html. You can also send a mail to the UIDAI Helpdesk via mail (authsupport@uidai.net.in)requesting specifically for data extraction for your Aadhaar Number. 

If linking request still fails, you are advised to avail the option of biometric based authentication at dedicated centres of PAN Service Providers (Protean & UTIITSL). You should carry your PAN, Aadhaar, Fee paid (of Rs.1000/) challan copy and avail the facility after paying requisite biometric authentication charge at the centre. For details of authorized Service Providers for biometric authentication, the respective websites of Protean/UTIITSL may be visited.

These consequences of inoperative PAN shall take effect from 1st July 2023 and continue till the PAN becomes operative. A fee of one thousand rupees will continue to apply to make the PAN operative by intimating the Aadhaar number.

For more information, kindly refer to the Circular No. 03 of 2023 dated 28^th March 2023 & Notification No. 26/2025 dated 3^rd April, 2025.

DISCLAIMER:

These FAQs are issued for information and general guidance purposes only. Taxpayers are advised to refer to relevant circulars, notifications, rules and provision of the I.T. Act for precise information, interpretations, clarifications applicable to their cases. The department will not be responsible for actions taken and/or decisions made based on these FAQs.