Linking PAN with Aadhaar is mandatory under Section 139AA of the Income-tax Act for every PAN holder who has an Aadhaar (barring exempt categories). You can link on the Income Tax e-filing portal (Quick Links → Link Aadhaar, no login needed) or by SMS to 567678. A late fee of Rs 1,000 under Section 234H applies for linking after the deadline. An unlinked PAN becomes inoperative — you cannot file ITR, refunds are withheld and TDS/TCS is deducted at higher rates.
Under CBDT Notification 26/2025 (dated 3 April 2025), anyone who was allotted a PAN using an Aadhaar Enrolment ID (not the Aadhaar number) in an application filed before 1 October 2024 must intimate their actual Aadhaar number to the Income Tax Department by 31 December 2025. If not, that PAN becomes inoperative from 1 January 2026. Most taxpayers who already gave their 12-digit Aadhaar are unaffected.
How to Link PAN with Aadhaar Online
The whole process is free of any government charge except the Rs 1,000 late fee (if applicable), and takes a few minutes on the e-filing portal.
- 1Open portalincometax.gov.in → Link Aadhaar
- 2Enter PAN & AadhaarNo login required
- 3Pay Rs 1,000 feee-Pay Tax, if applicable
- 4Verify by OTPSent to Aadhaar-linked mobile
- 5ConfirmationRequest submitted for linking
- PAN and Aadhaar cards handy
- Name / DOB broadly matching on both
- Mobile number registered with Aadhaar (for OTP)
- Rs 1,000 late fee paid via e-Pay Tax (if due)
- Correct Assessment Year selected while paying
- Wait for confirmation SMS/status update
SMS-based linking and portal submission only go through once the Rs 1,000 fee is paid. Pay via e-Pay Tax → Other Receipts (500) → Fee (Sec 234H) under the current Assessment Year, wait a few minutes for the challan to reflect, then submit the Link Aadhaar request.
Stuck with a name mismatch or an inoperative PAN?
Talk to a Tax Expert →Link by SMS & Check Your Link Status
Link via SMS
From your Aadhaar-registered mobile, send: UIDPAN <12-digit Aadhaar> <10-digit PAN> to 567678 or 56161 (e.g. UIDPAN 123456789012 ABCDE1234F). This works only if no late fee is pending.
Check link status
On the e-filing portal, open Quick Links → Link Aadhaar Status, enter your PAN and Aadhaar, and view the result:
| Status shown | What it means | Action |
|---|---|---|
| Aadhaar is already linked | PAN and Aadhaar are linked | Nothing to do |
| Link Aadhaar request submitted | Under processing at UIDAI | Recheck in 2-3 days |
| PAN not linked to Aadhaar | Linking pending | Link now |
| PAN linked to a different Aadhaar | Data mismatch | Raise grievance |
Status can take a few days to update after a successful request. Use e-Nivaran on the portal for mismatches.
Need your PAN issued or corrected before linking?
Apply / Correct PAN →Late Fee for PAN-Aadhaar Linking
A single one-time fee under Section 234H must be paid before the linking request is processed. It is a fixed fee, not a per-day penalty.
| Linking period | Late fee |
|---|---|
| On or before 31 March 2022 | Nil |
| 1 April 2022 - 30 June 2022 | Rs 500 |
| 1 July 2022 - 30 June 2023 | Rs 1,000 |
| From 1 July 2023 onwards | Rs 1,000 |
Pay via e-Pay Tax → Other Receipts (500) → Fee. The Rs 1,000 fee is non-refundable.
Who Is Exempt from PAN-Aadhaar Linking
Under CBDT Notification 37/2017, the linking requirement (and the inoperative-PAN consequences) does not apply to:
- Non-Resident Indians (NRIs) as per the Income-tax Act
- Individuals aged 80 years or above (super senior citizens) at any time during the year
- Residents of the states of Assam, Jammu & Kashmir and Meghalaya
- Individuals who are not citizens of India
Exempt persons are not forced to link, but many banks, mutual funds and depositories still ask for it during KYC. If your status changes — say an NRI becomes resident — the exemption may cease. When in doubt, confirm your Aadhaar details are consistent with your PAN records.
What an Inoperative PAN Blocks
If PAN is not linked (and you are not exempt), it becomes inoperative — it is not cancelled, but it stops working for tax and financial purposes:
| Impact | Detail |
|---|---|
| ITR filing blocked | You cannot file your income-tax return with an inoperative PAN |
| Refunds withheld | Pending income-tax refunds are not issued while PAN is inoperative |
| Higher TDS | TDS deducted at a higher rate under Section 206AA (up to 20%) |
| Higher TCS | TCS collected at a higher rate under Section 206CC |
| 26AS / AIS credit | Tax credit may not reflect correctly in Form 26AS / AIS |
| KYC transactions | Banks, demat and high-value transactions requiring PAN may be halted |
Once you link (paying the Rs 1,000 fee), the PAN becomes operative — the portal states this can take up to 30 days.
Reactivate an inoperative PAN
- Pay the Rs 1,000 fee under Section 234H via e-Pay Tax
- Submit the Link Aadhaar request on the portal and verify by OTP
- PAN becomes operative on successful linking — allow up to 30 days
- Recheck Link Aadhaar Status; if unchanged, raise an e-Nivaran grievance
Want us to reactivate your PAN and file a pending return?
Get ITR Filing Help →- Link Aadhaar & status: incometax.gov.in
- Section 139AA & 234H, Income-tax Act 1961
- CBDT Notification 26/2025 (Aadhaar Enrolment ID PANs — intimate by 31 Dec 2025)
- Exemptions: CBDT Notification 37/2017
- Higher TDS/TCS: Sections 206AA & 206CC
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.