CA Sachin D. Jain

CA Sachin JainBRIEF:

The Government has mandated use of Aadhaar Number in most of the Subsidy Schemes where the benefit of Subsidy is directly transferred to beneficiary instead of the earlier practice of through Suppliers. This has resulted in plugging leakages in Subsidies, benefits of subsidy directly to those who are eligible, targeted delivery of subsidy and less burden of subsidy on Government Exchequer. To take the advantage of power of AADHAAR in curbing the malpractices related to the use of PAN, the Government has decided to compulsorily Link PAN to Aadhaar.


In order to curb the loopholes in using the Duplicate PAN Numbers, the Government has w.e.f. 1st July, 2017, mandated use of Aadhaar Number along with PAN. Now, if you do not have Aadhaar Linked to PAN, your PAN will be deemed to be invalid. Hence, from 1st July, 2017, PAN will go along with Aadhaar in order to continue it to be VALID.


Some of the common questions are answered below for the benefit of readers:


Every individual, who has resided in India for 182 days or more in the last 12 months, immediately preceding the date of application for Aadhaar, is liable to Link AADHAAR NUMBER TO PAN.


The Government via Finance Act, 2017, has introduced Section 139AA, wherein quoting of Aadhaar Number is made compulsory:

1) In Application Form for New PAN

2) In the Return of Income (ITR)

3) In the IncomeTax Efiling Account (subject to Government Notification)


If Aadhaar is applied for and Aadhhar Number is not allotted, Enrollment ID in the Slip of Application of Aadhaar Number shall be quoted.


If the AADHAAR is not linked to PAN, the PAN Number will not be considered as Valid. Further, the income Tax Act will apply to that person as if that person has not applied for PAN at all.


If Aadhaar is not liked to PAN and PAN becomes Invalid, some illustrative lists of transactions, which are not allowed to be done, are as follows:

1) Buying any Motor vehicle (other than two wheelers)

2) Opening an account with any Bank / NBFC / Co-Operative Bank (other than Basic Saving Bank Account)

3) Applying for Debit / Credit Card

4) Opening a DEMAT Account

5) Payment of Hotel / Restaurant Bill exceeding Rs. 50,000

6) Payment for travel to Foreign Country / Foreign Currency exceeding Rs. 50,000

7) Buying Mutual Fund exceeding Rs. 50,000

8) Buying Debentures / Bonds exceeding Rs. 50,000

9) Deposits in cash with any bank / co-operative bank exceeding Rs. 50,000

10) Buying Life insurance Policy, with yearly premium exceeding Rs. 50,000

11) Sale / Purchase of unlisted Shares exceeding Rs. 1,00,000 per transaction

12) Sale / Purchase of Immovable Property exceeding Rs. 10 Lacs

13) Sale / Purchase of any Goods/ Services exceeding Rs. 2 Lacs per transaction

Hope you will comply with the good intention of Government in order to help it to curb mal practices related to the use of PAN and consequently, to curb the black money.

(Disclaimer: Before taking any action on the basis of above information, one is advised to take legal opinion from a learned tax practitioner. The author is not liable for any action done on the basis of above information / opinion)

(Author can be  reached at Mob: +91-9687559363 or on email

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58 responses to “PAN without aadhaar = invalid PAN”

  1. VIJAYAN says:

    We have no objection to comply with the govt’s intention of linking PAN with AADHAR, but we expect the agencies to come forward with solution to facilitate the easy linking of both documents. Most of the problems for linking these documents are due to lack coordination between various govt agencies for which common people cannot be punished. We are happy to provide copy of the PAN Card and Aadhar Card to any govt nominated agency. Let them verify and link both documents without changing details unless and until if there is any typographical error. There are many people unable to link these documents due to mismatch in name. PAN database shows full name. PAN Card and Aadhar card show name with initial (short name). If we want change the name on PAN card / Aadhar card we have to follow the legal formalities and keep changing the name everywhere. I request to concerned Govt. agencies to come forward with solution as early as possible failing which large number of PAN Cards will become invalid.

  2. P K Somarajan says:

    My name in Aadhaar and PAN does not match. Aadhaar has got initials but in PAN it is full name which include father’s name and house’s name. How can I link PAN with Aadhaar ??????

  3. Ashit biswas says:

    No one can understand the actual problem faced by the people of Assam. Till today the people of not got Aadhar Card. Govt. of Assam has not taken any step to issue Aadhar Card for the people of Assam. How CBDT issued the notification without thinking the people of Assam?

  4. Rishi Kant Dadhich says:

    Dear Sir,

    if you have any circular about link to our pan with aadhar number so kindly share with me on my mail or whatsapp 9413020399

  5. Abhishek says:

    I have made PAN for my 9 year old kid. Should I have to link her PAN too with her Aadhaar. She is not having any income and not filing returns. Pls. guide. Also, If I mention my Aadhaar in ITR (manual filing), will it get linked ?

  6. Mukesh Shyamalbhai Solanki says:

    my PAN No & Adhar card number data are similar ,no difference in name father name & surname my adhar number I entered correct then also. my adhar number is not linked. why??????. what is system read to match pan & adhar details. name, number or anything else. please clear it.


    I have bee studying the Finance Bill in depth. The amendment in section 139AA(2) reads –
    “Every person who has been allotted Permanent Account Number as on 1st day of July, 2017, and who is eligible to obtain Aaadhaar number, shall intimate his Aadhaar number to such authority in such form and manner as may be prescribed, on or before a date to be notified by the Central Government in the Official Gazette,
    Provided that in case of failure to intimate Aadhaar number the Permanent Account Number allotted shall be deemed to be invalid and other sections of the Act shall apply, as if the person had not applied for for allotment of permanent account number.”
    Therefore, I do NOT aagree with the author on his introduction
    ” In order to curb the loopholes in using the Duplicate PAN Numbers, the Government has w.e.f. 1st July, 2017, mandated use of Aadhaar Number along with PAN. Now, if you do not have Aadhaar Linked to PAN, your PAN will be deemed to be invalid. Hence, from 1st July, 2017, PAN will go along with Aadhaar in order to continue it to be VALID”.
    The authority, form, manner and date are yet to be notified by the Government. One need NOT be afraid of 01 Juy 2017 as the last date.

  8. VIJAYAN says:

    I am not able link PAN & AADHAR due to mismatch in name If income tax authorities can allow to print short name (name with initial) on PAN card they should modify the portal accepting the same to link with aadhar card if the names on both cards are matching. For south Indians there is no supporting document to show full name to correct it on aadhar card. Even if UIDAI allows to correct the name on Aadhar card to full name based on PAN Data, again we are in trouble as we have to change to full name in Bank account , Election Card, Insurance Documents, Property documents, Vehicle documents, Electricity bill , water bill & gas connection etc. Bank account is already linked with aadhar for many. Hence it is requested to both income tax authorities and UIDAI that they may use separate method in coordination to allow to link these documents without changing name for such type of cases.


      It is NOT all Bank A.cs which are linked to Aadhaar. The last linked/Seeded one only remains. Others do not.
      Representation to UIDAI have elicited a parrot like respose “Contact Bank Branch”

  9. vijayan varma says:

    Iam a senior citizen and would like to know whether there are offices where we can physically take the pan card and adhar card and get the necessary corrections made on presentation of relevant documents.what is the course of action for people like pios who have pan card but no adhar card as adhar cards are for indian citizens only and not for foreign citizens


    After all Aadhaar is a unique Number, No person can get a second Aadhar. He can GET ONLY ONE AADHAAR NUMBER.
    Why shouild the Government make such a fuss on matching Names ?
    Let anyone link one PAN with Aadhaar, irrespective of name. If the system is in place that once an Aadhaar Number is linked to a PAN, no other PAN can be linked to the same Aadhaar.
    The risk is that miscreants may use some other person’s Aadhaar with someone else’s PAN and the original Aadhaar and PAN owner may find himself in dire problems.
    Multi factor authentication through OTP, PIN through email and some more strict checks may be needed.
    Howevever, I agree that it is easier and cheaaper to correct the Aadhaar exactly equal to PAN. It may be done on line or even through any browsing centre.
    I have suggested it to many.
    But who is the Authority who has been notified by the Government to whom such PA-Aadhaar linking is to be reported and the formast in which to be reported and the date by which it is to be reported as per the Finance Vill ?


    Our query is that till now In Assam there is no AADHAR Card issued. It is not known when it will be issued.
    What the peoples of Assam can do for linking PAN with AADHAR…???

  12. K.K.CHANDRABOS says:

    Hi I took Pancard from kerala and Aadhar card from TN (Chennai ) but there is a spelling mistake in income tax record how to correct the same

    Pancard showing >>k k chandrabos
    in IT site it showing>> k.k,.chandrasos
    addharcard >> (only) chandraabos

  13. Sudesh Kumar says:

    Sir I have pan card and adhar but can not link what should I do

    • Sam says:

      Sudesh, your question could get answered below once you go through some of the question similar to your. If not, please return with details of issues you are having with regards to linking.

  14. VIAY AHUJA says:


    • Sam says:

      Please check for answer given on similar questions below.


      The linking by IT Assessees is through efiling procedure. Log in to your efiling. A pop up will show your Name, Gender & DOB and ask you to enter Aadhaar Number. If you enter the Aadhaar Number and all the data matches the linking is over and you will get a success message on the screen. If NOT you will get a MISMATCH message.
      If pop does not show, go to profile setting, click on “Link Aadhaar” and proceed.
      The Government has NOT yet cleared whether this is the final procedure.
      They have also NOT intimated the procedure for Non Assessees.

  15. Pravesh Kumar Jain says:

    What about people leaving in Assam, where Aadhar is not allowed to be issued officially. There is no agency authorised by State Government for issuing Aadhar.

  16. Rajendran says:

    It is true that in 99 percent cases the name in aadhaar and pan will not match. The cbdt can simply ssay that if DOB matches it can be linked.If a person has still any mismatch he has to alter either pan or aadhaar.

  17. Arup Bhattacharjee says:

    What about Assam where aadhar card yet to be issued?

  18. manikanthan nagharajan says:

    As per clause 6 of part 1 of Schedule 1 to the chartered accountants act 1949, you are not supposed to advertise your firm name. You are guilty of Prosfessional Misconduct

  19. Ravi says:

    wow, very good information.

  20. A K Saxena says:

    Is PAN number of HUF also required to be linked to Aadhar number ?
    Can I get a Aadhar number for my HUF ?

    • Sai krishna says:

      Hi Mr. AK Saxena,
      As stated in the article above, it is applicable only to Individuals(no other assessee) who had resided for 182 days or more in the last 12 months, immediately preceding the date of application for Aadhaar. So, it’s not applicable to HUF and other assessees.

    • Sam says:

      The PAN number of HUF is linked to the PAN number of the HUF Manager (Karta). If the AADHAAR of the person (individul who is the Karta) is linked to his PAN, automatically the HUF PAN gets linked with the same AADHAAR. The name of the Karta is on the HUF PAN number with the date of formation being equal to date of birth. Make sure the the Karta’s individual PAN is linked to her/his PAN.


      I have clarified with Web Managager of CPC. He has confirmed that Aadhaar is NOT applicable to HUF

  21. Davidson says:

    What is the remedy when the day in the respective databases does not match & linking does not happen?

    • Sam says:

      Davidson, it is very critical to this entire database that the method of writing your name, that is the sequence YOU choose (first name, middle name, last name, or initials and last name…..whatever that be), is kept constant across all areas of records. This means, in bank accounts, PAN, Aadhaar, passport, license, election card etc etc. NEXT, for Aadhaar and PAN to be able to link, the address too has to be exact format across all areas of records. FINALLY, the father’s name format too has to be the same (first namr, middle name and last name or initials and last name) across all records. Needless to say that spellings too are correct. NOW, you need to return to your Aadhaar and PAN records to check that both have exact same name, father’s name and address. If you have a passport also, the same data is there too. IF you find anyone is or all are out of sync, it is best and fastest to correct Aadhaar. Do it online or get to an Aadhaar centre and standardise it. THEREAFTER, get PAN data corrected where you mention your Aadhar card number and attach copy of Aadhaar with correction of PAN database. This may take 15 days to a month Once Aadhaar and PAN are corrected, get to your Bank to make sure your Aadhaar is entered and linked to your bank account. If the address or name strings or father’s name details are not matching with your standardised pattern, please give an application to manager (KYC) and attach the KYC support documents and have it corrected as well as ask for Aadhaar to be linked. FINALLY, you could get to your efiling account on the Incometax portal and after logging in, check your personal details. You will find the PAN details corrected there is a tab to select linking of Aadhaar also. If your database has been corrected, your Aadhaar will immediately link to PAN. Bingo. You would have at last caught up with the govt. I did this exercise back in 2014-15 for myself and everyone at home. The refining of the name, father’s name and address across all platform took some time. But that is the basic aim of the exercise govt wants all of us to do. We were and so was the go t dept, casual on this over the past decades.


    I have made representations to CBDT and through TAX FORUMS regarding the need for linking separate fields in AADHAR with PAN. The CBDT is adamant in notb listening to the difficulties. PAN is having three fields FIRST NAME M IDDLE NAME LAST NAME. On the other hand AADHAR is having different fields -NAME OF THE PERSON FATHER’S NAME. How can both these match since in ADHAR THERE IS ONLY NAME AND FATHER’S NAME and it does not bother about FIRST NAME MIDDLE NAME LAST NAME. Most of the other entities have been linked with AADHAR LIKE BANKS GAS SUBSIDY. Unless CBDT understands the reality and give up its admancy this will continue

    • Sam says:

      Dear Ramachandran, Initially, when Aadhaar was started, not much thought or seriousness was linked to Aadhaar database. The whole idea perhaps that time was to bring about several individuals by way of a small change in the spelling or name writing method. Since past two years, the Aadhaar database was being corrected by several people, including myself. For those aadhaar holders where their mobile number was given in the original database, they could make corrections themselves online. For those who did not have a mobile number, now need to provide it. If mobile is not available, one has to get to the Aadhaar centre and get this standardised for your own good. At my home, everyone’s records were out of standardised method. Even spellings of names were incorrect. Then the bilingual system too would cause some issues. However, after the aadhar records were corrected and standardised, including getting father’s name his middle name and surname added correctly, the address to must be standardised. The e-aadhaar gets generated within a couple of days once database has been uploaded. Do not wait for your printed aadhaar. The master aadhaar is e-Aadhaar. Verify your e-aadhaar online if you find the records are correct as per your standardised. This verified e-aadhaar can now be printed and the hard copy used. Thereafter send your PAN database for correction to IT department through the UTIITSL. Do not delay this any more. Choose the correct and standardised name format and spelling for all members in the house.


        CBDT is extremely adamant in their stand rightfully because the FM has said something and NO one else can say anything else.
        In Rural areas where I live there are IT assessees who have NOT even gone to school but are having shops etc. For tham the auditor is GOD. He helped them to get PAN.
        But came the NPR and along with that the Aadhaar. Though the sreen is shown to the customer he does not know English leave alone the local lingo.
        For example PAN was MUNUSAMY.
        Aadhaar may red MOONCHAMY OR MUNUSWAMY OR MOONOOSAAMY etc. Poor man. When I told him the requrement of Aadhaar linking to PAN he is running from Pillar to Post.
        God save tthe President.

  23. Ajeyakrishna says:

    Is it compulsory to link for those residents who are not filing ITR,like students, farmers, etc.
    how to link??

    • Sam says:

      It is in one’s best interest to link. In days to come, just everything one does, would be a consequence of the individual who’s details need to match with biometrics of the Aadhaar holder. If there is no biometric record on the aadhaar, the aadhaar will not link to PAN even if the other details like name, father’s name, address and date of birth are matched. Also, even if biometrics are in database, these must confirm with the name, father’s name, address and date of bith records of PAN. The reason why the shift from PAN as the main record with govt once upon a time, to the Aadhaar now, was to make sure that aadhaar became a database with biometrics, and who knows in days to come, the DNA too may get added. Actually I wonder why this has not been done so far. The fact that hereinafter, one’s signature would be a finger impression (could be any finger), even for payments without any contact card, the importance of linking the biometrics to a name, address and date of birth database becomes crucial. Hence, everyone must get the aadhaar linked to PAN. If PAN was not applied for, it’s still not late to do so. While financial records have aadhaar database plugged into the system, absence of PAN would sooner or later block transactions for individual. Whether one is a tax payer or not, or files IT returns or not, our “Chacha Bharat” like “uncle Sam” will know you falls in the tax bracket and who does not. The tax man will be at their door and if not found at the door as given in records, chances are the assets and accounts would be blocked.

    • Sam says:

      As long as one is minor, PAN is not issued. Aadhaar database understands that one is a minor. However, a minor is allowed to a limited and restricted bank transaction rights. A minor’s account cannot be used as a major’s account. A major is considered responsible and and signs to a PAN with responsibility. The major is allowed to earn and pay tax or declare income to state, whether taxable or not. However, with the system now being refined, IT department will get inputs on individuals with Aadhaar and PAN matching, but if they don’t, the system is meant to block the individual as it was these loopholes which some used to drill holes in the incometax system and evaded law. For common man, while these may be a lot of efforts, it must be remembered that these efforts are amongst those many which are used to fight corruption. Our efforts would help in cleaning the bad from the good.

  24. Sridharan says:

    How we check whether aadhar link PAN or not?

    • Sam says:

      You can check it from your incometaxefiling portal from your account. If you have not efiled so far and don’t have an account, register today itself.

      On the portal, log in to your account and check “My Profile” to see your PAN details are correct and if Aadhaar is linked.

      If you had never had an efiling account, chances are that aadhaar linking was never done. Under the same tab, you will find “link Aadhaar” selection also. Go through the instructions and complete the linking.

      Make sure that your database of name, father’s name and address with date of birth are word to word same on aadhaar and PAN. If not, the aadhaar will not link to PAN. You will need to get these corrected.


    What about the majority of persons who have Aadhaar but NOT liable for Income Tax.
    The Goverment has only said that Aadhaar Number with PAN is to be intimated to the authority to be notified by a particular date to be notified by the Government.
    Who is the authority ?
    Is it some one else other than efiling eweb site ?
    Are ITR efil;ers also have to intimate such authority as and when notified ?
    Are people who obtain PAN showing Aadhaar have to again intimate such authrity.
    Your article is not comlete
    This Government confuses everything/

  26. SANJAY KORDE says:


    • SOM RAJAN R says:

      You can easily amend your name in Adhar on the basis of of your PAN card, online. Log into uidai site, opt for correction of name, attach scanned copy of your PAN card and that is all, very simple.

  27. N.UDAYASIMHA says:

    The Main problem in linking Aadhar to PAN is
    01.Name in both are not same
    02.Address has been changed
    The IT dept should immediately address these issues immediately, before making mandatory.
    Already there is a News item, where in PAN initial has been expnaded and in Aadhar only initial is available.

  28. Anne says:

    How about for those trying to link Aadhaar to PAN but always unsuccessful(mismatched as per computer but never inform which exact detail is not matching)

    • Sam says:

      Anne, chances are that:1. Your aadhaar database may need to be reviewed by you for correct spelling and name format which matches with your PAN; 2. Somewhere, there may have been another PAN number allotted to you but not used by you. This can be verified by writing or visiting the UTIITSL office and getting it checked once for all.; 3. Get your bank, PAN and Aadhaar, even passport, on one method of name writing, correct spelling, exact same address and exact same method of father’s / husband’s name if you happened to have changed your name and address after marriage. If you changed the name and address after marriage, your PAN data will have to be corrected giving your latest Aadhaar data. Aadhaar data can be corrected by you back home online if your aadhaar is linked to your mobile. Make corrections and once ammended, e-verify the aadhaar. Now use this e-verified aadhaar’s hard copy to support your PAN database. When you find your PAN details updated on your incometax efiling portal, trying linking. Chances are it will link if database are mirror images.

  29. B.SEKAR says:

    Dear dir,

    Thanks for you kind note. I am aged 63 years. I am having pan card and I am a tax assessee. How can I include the aadhar card number in pan card. Is there any form and formalities for the same. kindly send me a mail as a reply.

    Thanking you.

    • SOM RAJAN R says:

      Pl login into incometaxindia efiling website and opt for Adhar link.

    • Sam says:

      Sir, to my mind, there are two methods by which aadhaar could be associated to your PAN. You could use both, but before I give these methods, it is critical that you check your dettails of name, father’s name, address and date of birth details which you have on aadhaar and if they match word to word with PAN database. If not, first get the Aadhaar standardised with you desired name format, father’s name format, addres format and date of birth. This can be done either from Aadhaar centre, or if your aadhaar is linked to your mobile at the time of enrolment, ask a smart youngster to help you with this back home online on the aadhaar portal. It may take upto a week to get the databse amended by aadhaar backend. You will then have to e-verify this aadhaar for corrected database.

      If you wish to make changes to get name, father’s name and address to standardise it across all platforms, and PAN database also has to be corrected, then take it up with the UTIITSL for such correction. It is here that you need to quote your Aadhaar number and attach a hard copy of e-verified aadhaar with the hard copy of the PAN details correction form. Once the UTI amends and corrects the database of PAN, you could be ready to link your aadhaar to PAN.

      Now for the linking of Aadhaar to PAN, you have to get the incometaxefiling portal, login to your account. If you have not sofar efilled, register yourself. It is simple. Your username is your aadhaar. If you have someone e-filing for you so far, please see that after you log in, in your profile, you will see your PAN database details. If they are correct and match with your Aadhaar database as you desired, under the same tab you have linking of Aadhaar selection. Go through the procedure. The mobile and email id you have provided to IT dept would be your communication and verification channels. Hope that helps.

  30. Suhas Vishnu Damle says:

    How to verify whether Aadhaar is linked to PAN and if not How to link Aadhaar with my PAN

    • Sam says:

      I have tried to reply to the same question to a senior citizen. The same applies to your case also.
      You will need to do this on incometaxefiling portal.

  31. SHOBHAN SEN says:

    What would be the status of those who reside in a state like that in Assam, where Adhaar was not issued to them?
    I am a resident of Assam and that is why I am scared of this news that PAN without Adhaar is invalid.

  32. Ravindra says:

    Basic question arises. Having both PAN and AADHAAR , How does one link it online ! Is it necessary to go to aadhaar kendra ?

    • Sam says:

      If the database of PAN and Aadhaar are verbatim, that is exactly the same as I have tried to explain in some cases here, you could do this linking back home online on your account on efiling portal. Login and under the tab of “my Profile” you will see “Link Aadhaar”.

  33. ramji yahoo says:

    but what are all the solutioins, in 90% cases the name as per PAN AND AADHAR do not match, the author did not write about the solutions for that

    • SOM RAJAN R says:

      You can correct your name in adhar on the basis of PAN card on line by applying on uidai portal, by attaching scanned copy PAN card.

  34. NITIN VADERA says:

    what about AADHAR link to PANfor minors while their is no return filling for minor.

    • Sam says:

      Dear Niti, minors do not get PAN issued. PAN is issued to majors. Once the minor turns major, aadhaar too has to be reviewed and PAN applied for.

      In case of daughters, if they get married and choose to change name, itmust be told to them that the PAN and Aadhaar database would have to corrected. The same then goes across the board in all records including bank, passport etc.

  35. Radha C says:

    How will this apply to NRIs? I am residing in the USA but have bank deposits in India which are associated with my PAN number. I do not have an Aadhar card and will not be able to get one before the deadline.

  36. Edward Borges says:

    As per Aadhaar application and your response in Q 1 (linking aadhaar to PAN) is valid only for resident Indians, (182 days in India) so what about NRIs? If NRIs cannot link Aadhaar to PAN and PAN becomes invalid NRIs cannot conduct the 13 transactions in Q5 while in India?

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