What Is the Timeline for PAN-Aadhaar Linking in India?

The PAN-Aadhaar linking process is mandated by the Income Tax Department and governed through notifications by the Central Board of Direct Taxes (CBDT). The government has extended the deadlines several times, but now strict penalties and inoperative status apply for non-compliance.

• Initial Introduction and Mandate

• PAN-Aadhaar linking was made mandatory under Section 139AA of the Income Tax Act in 2017.

• The original deadline was 31 July 2017, which applied to all PAN holders eligible for Aadhaar.

• It aimed to eliminate duplicate PANs and strengthen KYC norms.

• PAN not linked with Aadhaar would become inoperative under government rules.

• Extensions and Final Deadline Notifications

• The deadline has been extended multiple times: from 2017 to 2018, then to 2019, and further beyond.

• CBDT extended the deadline to 31 March 2022, then again to 31 March 2023, and finally to 30 June 2023.

• Post 30 June 2023, unlinked PANs were declared inoperative for all tax-related functions.

• As per CBDT, linking after the deadline is allowed with a ₹1,000 late fee under Section 234H.

• Status of PAN After the Deadline

• A PAN not linked with Aadhaar is treated as inoperative from 1 July 2023.

• Inoperative PANs cannot be used for filing ITR, accessing Form 26AS, or receiving tax refunds.

• TDS and TCS deductions will apply at higher rates under Section 206AA.

• Such PANs can still be reactivated upon successful Aadhaar linkage and payment of late fee.

• Procedure for Linking PAN and Aadhaar

• Visit   and click on ‘Link Aadhaar’ under Quick Links.

• Enter your PAN, Aadhaar number, and name as per Aadhaar, and submit.

• Pay the ₹1,000 fee via e-Pay Tax before submitting the request.

• You’ll receive a confirmation, and the status can be checked later using the same portal.

• Key Exemptions from PAN-Aadhaar Linking

• NRIs, foreign nationals, and non-citizens of India are exempt if not eligible for Aadhaar.

• Super senior citizens (age 80 and above) at the time of PAN application are also exempt.

• Residents of Assam, Meghalaya, and Jammu & Kashmir are conditionally exempt.

• Even exempt individuals must validate exemption status through the e-Filing portal if prompted.