New Delhi: Holders of Permanent Account Number (PAN) have been repeatedly directed to link PAN with Aadhaar card, with deadlines having been extended several times.
Now, the Central Board of Direct Taxes (CBDT) has set December 31, 2025 as the last date to link PAN with Aadhaar card for those who received the cards before October 01, 2025.
Failure to do so will make PAN inoperative with effect from January 1, 2026.
PAN, a 10-digit alphanumeric number issued by the Income Tax Department, enables linking all transactions of the holder with the department. These transactions include tax payments, TDS/TCS credits, returns of income, specified transactions, correspondence, etc.
Once PAN becomes inoperative, among the key problems persons concerned would face is that they won’t be able to file income tax returns and get refunds.
Check services that will be affected if a person fails to link PAN with Aadhaar:
* The person shall not be able to file return using the inoperative PAN
* Pending returns will not be processed
* Pending refunds cannot be issued to inoperative PANs
* Pending proceedings like case of defective returns cannot be completed once PAN is inoperative
* Tax will be required to be deducted at a higher rate as PAN becomes inoperative.
How to link Aadhaar with PAN online
* Suitable for registered and unregistered users of the Income Tax e-Filing portal.
* Visit Income Tax e-Filing Portal, go to official Income Tax e-Filing website: www.incometax.gov.in.
* Access Link Aadhaar Option
* On the homepage, under Quick Links section, click on Link Aadhaar.
* Enter PAN and Aadhaar details
* Enter name as per Aadhaar.
* Check the box ‘I agree to validate my Aadhaar details’
* Click validate
* Pay penalty (if applicable)
* Click Continue to pay through e-Pay tax
* Enter PAN, confirm the PAN, provide mobile number to receive OTP
* After OTP verification, you’ll be redirected to the e-Pay Tax page.
* Select Assessment Year as 2025-26, Type of Payment as Other Receipts (500), and Sub-type of Payment as Fee for delay in linking PAN with Aadhaar.
* The penalty amount (Rs 1,000) will be auto-filled under Others, click Continue.
* Choose payment method (net banking, debit card, NEFT/RTGS, or payment gateway) and complete the payment. A challan will be generated.
* Submit the Linking Request: Return to the Link Aadhaar section on the e-Filing portal.
* Re-enter PAN, Aadhaar number, and name as per Aadhaar.
* Enter mobile number linked to Aadhaar to receive a 6-digit OTP.
* Enter the OTP and click Validate.
How to check Aadhaar-PAN link status online
* Visit Income Tax e-Filing Portal:
* Go to www.incometax.gov.in.
* Access the Link Aadhaar Status
* On the homepage, under the Quick Links section, click on Link Aadhaar Status.
* Enter 10-digit PAN number and 12-digit Aadhaar number
* Click View Link Aadhaar Status.
* If Linked, there will be a message, ‘Your PAN is already linked to the given Aadhaar’
* If not Linked, will state, ‘PAN not linked with Aadhaar. Please click on ‘Link Aadhaar’ to link’
* Pending: If linking request is under process, it will say, ‘Your Aadhaar-PAN linking request has been sent to UIDAI for validation.’
