PAN-Aadhaar Link — Status Check & How to Link

Why Is PAN-Aadhaar Linking Mandatory?

Section 139AA of the Income-tax Act, 1961 mandates every person who has been allotted a PAN and holds an Aadhaar number to link them. The primary objectives are:

• Eliminate duplicate PANs — Multiple PANs issued to the same person are identified and de-duplicated.
• Prevent tax evasion — Linking ensures one person has one PAN linked to one Aadhaar.
• Simplify e-verification — Aadhaar OTP can be used to verify ITR and other tax documents.

How to Link PAN with Aadhaar on the IT Portal?

1. Visit eportal.incometax.gov.in.
2. Click “Link Aadhaar” on the Quick Links section (no login required).
3. Enter your PAN number and Aadhaar number.
4. Enter your name as per Aadhaar and mobile number.
5. Click “Link Aadhaar”.
6. If late fee applies, you will be redirected to the e-Pay Tax page. Pay ₹1,000 under “Other Receipts (500)” > “Fee”.
7. After payment, return to the Link Aadhaar page and submit again.
8. Validate via OTP sent to Aadhaar-linked mobile.
9. You will receive a confirmation message upon successful linking.

How to Link PAN-Aadhaar via SMS?

You can link PAN with Aadhaar by sending an SMS from your registered mobile number:

1. Open your messaging app.
2. Type: UIDPAN <12-digit Aadhaar> <10-digit PAN>
3. Send the SMS to 567678 or 56161.
4. You will receive a confirmation SMS once linking is processed.

Example: UIDPAN 123456789012 ABCDE1234F

How to Check PAN-Aadhaar Link Status?

1. Visit eportal.incometax.gov.in.
2. Click “Link Aadhaar Status” under Quick Links.
3. Enter your PAN and Aadhaar number.
4. Click “View Link Aadhaar Status”.
5. The status will show one of:
   • “Already linked” — No action needed.
   • “PAN is linked to another Aadhaar” — Contact the IT helpdesk.
   • “PAN not linked” — Proceed with linking.

What Is the Late Fee for PAN-Aadhaar Linking?

The fee must be paid via the e-Pay Tax facility on the IT portal before the linking request can be processed. Select Assessment Year 2025–26 (or the current AY) > Type of Payment: Other Receipts (500) > Sub-type: Fee.

What Are the Consequences of Not Linking PAN with Aadhaar?

If PAN is not linked with Aadhaar, the PAN becomes inoperative. This means:

• Cannot file ITR — Tax returns cannot be filed with an inoperative PAN.
• Pending refunds not processed — Any pending income tax refund will not be issued.
• Higher TDS/TCS — TDS is deducted at a higher rate (double the applicable rate or 20%, whichever is higher) under Section 206AA.
• Cannot open bank/demat accounts — Financial institutions require an operative PAN.
• Cannot make high-value transactions — Transactions requiring PAN quoting (property purchase, investments above ₹50,000, etc.) cannot be completed.
• Mutual fund transactions blocked — SIPs and redemptions may be halted by AMCs.

Who Is Exempt from PAN-Aadhaar Linking?

The following categories are exempt from mandatory PAN-Aadhaar linking:

• Non-resident Indians (NRIs) as per the Income-tax Act
• Persons above 80 years of age (super senior citizens)
• Residents of Jammu, Kashmir and Ladakh
• Foreign citizens who do not have Aadhaar

How to Reactivate an Inoperative PAN?

1. Pay the late fee of ₹1,000 on the IT portal via e-Pay Tax.
2. Link PAN with Aadhaar on the portal.
3. PAN will be reactivated within 30 days of successful linking.
4. During the reactivation period, the PAN remains inoperative.