link your PAN with Aadhaar before May 31st, 2024 to avoid High TDS Rate!

Link Aadhaar FAQ

Link Aadhaar > FAQs

1. Who needs to link Aadhaar and PAN?

Section 139AA of the Income Tax Act provides that every individual who has been allotted a permanent account number (PAN) as on the 1st day of July, 2017, and who is eligible to obtain an Aadhaar number, shall intimate his Aadhaar number in the prescribed form and manner. Your PAN will become inoperative if you do not link it with Aadhaar till 30th June 2023. However, people who fall under the exempted category will not be subject to the effects of PAN becoming inoperative.

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

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 11th 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.

3. How to link Aadhaar and PAN?

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

4. What will happen if I don’t link Aadhaar and PAN?

Your PAN will become inoperative if you do not link it with Aadhaar till 30 June2023 and shall face the following consequences as a result 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 28th March 2023.

5. 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. 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://ssup.uidai.gov.in/web/guest/update. 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 centers 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 center. For details of authorized Service Providers for biometric authentication, the respective websites of Protean/UTIITSL may be visited.

6. What should I do if my PAN becomes inoperative?

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 28th March 2023.

DISCLAIMER:

These FAQs issued for information and general guidance purposes only. Taxpayers are advised to refer to relevant circulars, notifications, rules and provision of the 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.

1. Overview

For new applicants of PAN card, the Aadhaar PAN linking is done automatically during the application stage. For existing PAN holders, who were allotted PAN on or before 01-07-2017 it is mandatory to link PAN with Aadhaar. The Link Aadhaar service is available to individual taxpayers (both registered and unregistered on e-Filing Portal). If you do not link your PAN with the Aadhaar till 30th June 2023, your PAN will become inoperative. However, people who fall under the exempted category will not be subject to the effects of PAN becoming inoperative.

2. Prerequisites for availing this service:

  • Valid PAN
  • Aadhaar number
  • Valid mobile number

Step 1: Visit the e-Filing Portal Home page and click on Link Aadhaar in Quick Links section. Alternatively, login to e-filing portal and click on Link Aadhaar in Profile section.

Step 2: Enter your PAN and Aadhaar Number.

Step 3: Click on Continue to Pay Through e-Pay Tax.

Step 4: Enter your PAN, confirm PAN, and any mobile number to receive OTP.

Step 5: Post OTP verification, you will be redirected to e-Pay Tax page.

Step 6: Click on Proceed on the Income Tax tile.

Step 7: Select the relevant Assessment Year and Type of Payment as Other Receipts (500) and click Continue.

Step 8: Applicable amount will be pre-filled against Others. Click Continue.

Now, challan will be generated. On the next screen, you have to select the mode of payment. After selecting the mode of payment, you will be re-directed to the Bank website where you can make the payment.

Post payment of fee, you can link your Aadhaar with PAN on the e-Filing Portal.

4. How to Submit the Aadhaar PAN link request post Payment of Fee

Aadhaar PAN link request can be made both in the Post login as well as in Pre-login mode.

The steps for each of the mode are detailed below one by one:

Submit Aadhaar PAN link Request (Post login):

Step 1: Go to e-filing Portal > Login > On Dashboard, in Profile section under the Link Aadhaar to PAN option, click Link Aadhaar.

Or alternatively, click on Link Aadhaar in personal details section.

Step 2: Enter the Aadhaar number and click on Validate.

Submit Aadhaar PAN link Request (Pre-login):

Step 1: Go to e-filing portal home page and click on Link Aadhaar under Quick Links.

Step 2: Enter the PAN and Aadhaar and click Validate.

Step 3: Enter the mandatory details as required and click on Link Aadhaar.

Step 4: Enter the 6-digit OTP received on mobile number mentioned in the previous step and click on Validate.

Step 5: Request for link of Aadhaar has been submitted successfully, now you can check the Aadhaar-PAN link status.

Scenario 1: If the payment details are not verified on the e-Filing Portal.

Step 1: After validating PAN and Aadhaar, you will see a pop-up message that

” Payments details not found”. Click on Continue To Pay Through e-Pay Tax for the payment of fee as payment of fee is the pre-requisite to submit the Aadhaar PAN link request.

Note: If you have already paid the fee, then wait for 4-5 working days. After that, you can submit the request.

Note: Please ensure you link your correct Aadhaar with your PAN.

If Aadhaar and PAN are already linked or PAN linked to some other Aadhaar or vice versa, you will get following errors:

Scenario 2: PAN is already linked with the Aadhaar or with some other Aadhaar:

You may need to contact your Jurisdictional Assessing Officer and submit a request for delinking your Aadhaar with incorrect PAN.

To know your AO’s contact details, visit https://eportal.incometax.gov.in/iec/foservices/#/pre-login/knowYourAO(Prelogin)

Or https://eportal.incometax.gov.in/iec/foservices/#/dashboard/myProfile/jurisdictionDetail (Post login)

Scenario 3: If you have made payment of Challan and payments and details are verified at e-filing Portal.

Step 1: After validating PAN and Aadhaar you will see a pop-up message that ”Your payment details are verified”. Please click Continue on the pop-up message to submit Aadhaar PAN linking request.

Step 2: Enter the required details and click on Link Aadhaar button

Step 3: Request for link of Aadhaar PAN has been submitted successfully, now you can check the Aadhaar PAN link status.

Step 1: On the e-Filing Portal homepage, under Quick Links, click Link Aadhaar Status.

Step 2: Enter your PAN and Aadhaar Number, and click View Link Aadhaar Status.

On successful validation, a message will be displayed regarding your Link Aadhaar Status.

If the Aadhaar-PAN link is in progress:

If the Aadhaar-PAN linking is successful:

6. View Link Aadhaar Status (Post-Login)

Step 1: On your Dashboard, click Link Aadhaar Status.

Step 2: Alternatively, you can go to My Profile > Link Aadhaar Status.

(If your Aadhaar is already linked, Aadhaar number will be displayed. If Aadhaar is not linked Link Aadhaar Status is displayed).

Note:

  • If the validation fails, click Link Aadhaar on the Status page, and you will need to repeat the steps to link your PAN and Aadhaar.
  • If your request to link PAN and Aadhaar is pending with UIDAI for validation, you will need to check the status later.
  • You may need to contact the Jurisdictional AO to delink Aadhaar and PAN if:
    • your Aadhaar is linked with some other PAN
    • your PAN is linked with some other Aadhaar

On successful validation, a message will be displayed regarding your Link Aadhaar status.

DISCLAIMER:

This user manual is issued for information and general guidance purposes only. Taxpayers are advised to refer to relevant circulars, notifications, rules and provision of the 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 this user manual.