PAN aadhar link

20 Oct 2022

1. Who needs to link Aadhaar and PAN?

Section 139AA of the Income Tax Act provides that to every person.

> who has been allotted a permanent account number (PAN) as on the 1st day of July, 2017, 


> who is eligible to obtain an Aadhaar number, 

shall intimate his/her Aadhaar number in the prescribed form and manner.

* In other words, such persons have to mandatorily link their Aadhaar and PAN before the prescribed date.

Charges for AAdhar-PAN link 

1st April 2022 to 30th June 2022 Rs 500.00

1st July 2022 to 31st march 2023 Rs 1000.00

2. For whom is Aadhaar-PAN linking not compulsory?

Aadhaar-PAN linking presently does not apply to any individual who is:

(i) residing in the States of Assam, Jammu and Kashmir, and Meghalaya;

(ii) a non-resident as per the Income Tax Act, 1961;

(iii) of the age of eighty years or more at any time during the previous year;

(iv) not a citizen of India.

3. How to link Aadhaar and PAN?

Both registered and unregistered users can link their Aadhaar and PAN on the e-Filing portal, even without logging in. 

4. How to make prescribed fee payment for PAN-Aadhaar Linkage?

> E-Pay Tax function available on NSDL (now Protean) Portal. 

> Select  Major Head 0021 and Minor Head 500.

> Select  Assessment year 2023-24.

> Select Challan ITNS 280.

5. What to do, if payment for the PAN-Aadhaar Linking has already been made but e-Filing Portal is not allowed to proceed further? 

The payment made at NSDL (now Protean)  takes a few days to reflect at the e-Filing portal, so taxpayers are advised to attempt raising a PAN-Aadhaar linking request after 4-5 days of making payment.

6. If the taxpayer made the payment under Minor head 500 mistakenly, how to get the refund for the same?

As per the existing legal framework, there is no provision for refund for such payments made under the minor head 500.

7. What will happen if I don't link Aadhaar and PAN?

If an individual does not link PAN to Aadhar within the due date , his/her PAN will become inoperative, it will not be possible to furnish, intimate or quote the PAN number anywhere.

8. I cannot link my Aadhaar with PAN because there is a mismatch in my name / phone number / date of birth in Aadhaar and PAN. What should I do?

Correct your details in either PAN or Aadhaar database such that both have matching details. You can correct your PAN details on:

You can correct your Aadhaar details on theUIDAIwebsite.