Learn how to link your PAN with Aadhaar online, offline, and via SMS. Understand penalties, exemptions, and new rules effective from April 2026.
What is PAN and Aadhaar Link?
New PAN Card Rules from April 2026
PAN Aadhaar Link Penalty & Fee
How to Link PAN and Aadhaar Online?
How to Link PAN and Aadhaar via SMS?
How to Link PAN and Aadhaar Offline?
How Long Does PAN Reactivation Take After Aadhaar-PAN Link?
How to Check PAN and Aadhaar Link Status?
What Happens if PAN is Not Linked to Aadhaar?
CBDT Circular 9/2025: TDS/TCS Relief for Late Linking
Who is Exempt from PAN-Aadhaar Linking?
Common PAN-Aadhaar Linking Errors and Fixes
How to Fix Name Mismatch for PAN-Aadhaar Linking?
How to Reactivate Inoperative PAN?
FAQs on PAN and Aadhaar Linking
Definition and Purpose
PAN-Aadhaar linking is a mandatory process under Section 262(6) of the Income Tax Act, 2025.
Ensures unique identification of taxpayers.
Prevents tax evasion and duplicate PANs.
Facilitates efficient tracking of financial transactions.
Legal Framework
The requirement is enforced under Rule 162 of the Income Tax Rules, 2026.
Applicable from Tax Year 2026-27.
Corresponds to earlier Section 139AA of the Income Tax Act, 1961.
Non-compliance renders PAN inoperative.
Introduction of New Forms
Forms 49A and 49AA are replaced with Forms 93, 94, 95, and 96.
Form No. 93 for Indian individuals.
Form No. 94 for Indian entities.
Form No. 95 for foreign individuals.
Aadhaar-Based Verification
Aadhaar details must be provided for new PAN applications.
Mandatory Aadhaar-based authentication.
PAN issued through Aadhaar verification.
No separate PAN-Aadhaar linking required.
Penalty for Late Linking
A penalty of ₹1,000 is applicable for late linking.
Imposed under Section 430 of the Income Tax Act, 2025.
Payable through 'e-Pay Tax' on the Income Tax portal.
Applies to requests after the deadline.
Fee Structure
Different fees apply based on the linking date.
Free before 31 March 2022.
₹500 from 1 April 2022 to 31 May 2024.
₹1,000 from 1 June 2024 onwards.
Payment of Fees
Fees must be paid before submitting the linking request.
Log in to the Income Tax e-filing portal.
Navigate to 'e-Pay Tax' section.
Select the appropriate payment option.
Submit Linking Request
Requests can be submitted with or without login.
Without login: Use the quick link on the homepage.
With login: Access through the dashboard.
Enter PAN, Aadhaar number, and other details.
SMS Format
Linking can be done by sending an SMS to a designated number.
Format: UIDPAN
Send to 567678 or 56161.
Ensure correct details to avoid errors.
Confirmation
Receive confirmation message upon successful linking.
SMS confirmation within 24 hours.
Check status online if no confirmation received.
Contact support for unresolved issues.
Submission at PAN Service Centers
Visit designated centers for offline linking.
Fill out the required form.
Provide photocopies of PAN and Aadhaar.
Pay the applicable fee, if any.
Processing Time
Offline requests may take longer to process.
Typically processed within 15-30 days.
Receive confirmation via SMS or email.
Follow up if no confirmation received.
Reactivation Timeline
Reactivation is processed after successful linking.
Typically takes up to 30 days.
Check status online for updates.
Contact support for delays beyond 30 days.
Steps for Reactivation
Ensure all details are correct for smooth reactivation.
Verify PAN and Aadhaar details.
Ensure payment of any applicable fees.
Submit any additional documents if requested.
Online Status Check
Check the status on the Income Tax e-filing portal.
Log in to your account.
Navigate to 'Link Aadhaar Status'.
Enter PAN and Aadhaar details.
SMS Status Check
Check status via SMS for convenience.
Send SMS in the format UIDPAN
Receive status update via SMS.
Ensure correct format to avoid errors.
Inoperative PAN
PAN becomes inoperative if not linked by the deadline.
Cannot file income tax returns.
No refunds processed for inoperative PAN.
Difficulty in financial transactions requiring PAN.
Penalties and Compliance
Non-compliance attracts penalties and restrictions.
₹1,000 penalty for late linking.
Potential scrutiny from tax authorities.
Difficulty in obtaining loans and credit.
TDS/TCS Relief
Relief provided for late linking under specific conditions.
Applicable for transactions before 31 March 2026.
Reduced TDS/TCS rates for compliant taxpayers.
Relief not applicable for willful defaulters.
Eligibility Criteria
Certain conditions must be met for relief eligibility.
PAN must be linked by 30 June 2026.
Proof of genuine delay in linking.
Submission of supporting documents if requested.
Exempt Categories
Certain individuals and entities are exempt from linking.
Non-resident Indians (NRIs).
Individuals aged 80 years and above.
Residents of Assam, Meghalaya, and Jammu & Kashmir.
Special Cases
Exemptions may apply in specific scenarios.
Foreign nationals and entities.
Individuals with specific disabilities.
Other cases as notified by the government.
Name Mismatch
Name discrepancies are a common cause of errors.
Ensure names match exactly on both documents.
Use the name as per Aadhaar for linking.
Update details in PAN or Aadhaar if needed.
Incorrect Details
Errors in PAN or Aadhaar details can hinder linking.
Double-check PAN and Aadhaar numbers.
Correct any typos or errors before submission.
Contact support for persistent issues.
Update PAN Details
Correct name discrepancies in PAN records.
Submit a request for PAN correction.
Provide supporting documents for name change.
Use Form 49A for Indian individuals.
Update Aadhaar Details
Correct name discrepancies in Aadhaar records.
Visit an Aadhaar enrolment center.
Provide valid ID proof for name change.
Ensure details match PAN records.
Link PAN with Aadhaar
Reactivation requires successful PAN-Aadhaar linking.
Pay any applicable penalties.
Submit linking request online or offline.
Ensure all details are accurate.
Check Reactivation Status
Monitor the status of your reactivation request.
Log in to the Income Tax e-filing portal.
Navigate to 'PAN Reactivation Status'.
Contact support for unresolved issues.
What is the deadline for linking PAN with Aadhaar?
The deadline for linking PAN with Aadhaar was 31 December 2025. However, linking can still be completed with a penalty of ₹1,000 after this date.
What happens if I don't link my PAN with Aadhaar?
If PAN is not linked with Aadhaar, it becomes inoperative. This means you cannot file income tax returns or conduct financial transactions requiring PAN.
How can I check if my PAN is linked to Aadhaar?
You can check the status online through the Income Tax e-filing portal or via SMS by sending UIDPAN
Are there any exemptions from PAN-Aadhaar linking?
Yes, exemptions apply to NRIs, individuals aged 80 years and above, residents of Assam, Meghalaya, and Jammu & Kashmir, and certain foreign nationals and entities.
What should I do if there is a name mismatch between PAN and Aadhaar?
You should update the name in either PAN or Aadhaar records to match. This can be done by submitting a correction request with supporting documents.
How long does it take to reactivate an inoperative PAN?
Reactivation typically takes up to 30 days after successful PAN-Aadhaar linking. Check the status online and contact support for delays beyond 30 days.
Can I link PAN and Aadhaar offline?
Yes, you can link PAN and Aadhaar offline by visiting a PAN service center, filling out the required form, and providing photocopies of PAN and Aadhaar.
What is the penalty for late linking of PAN and Aadhaar?
A penalty of ₹1,000 is imposed for linking PAN and Aadhaar after the deadline. This penalty is payable through the 'e-Pay Tax' option on the Income Tax portal.
How can I link PAN and Aadhaar via SMS?
Send an SMS in the format UIDPAN
What relief is available for late linking under CBDT Circular 9/2025?
The circular provides TDS/TCS relief for transactions before 31 March 2026, with reduced rates for compliant taxpayers. Relief is not available for willful defaulters.