The government extended date to link Aadhaar with PAN from 31st March 2021 to 30th June 2021. Announcement for the same was done by the Official Twitter handle of Income Tax India at 7:54 pm on 31st March 2021. The income tax department in its tweet said: Central government extends the last date for linking of Aadhaar number with PAN from 31st March 2021 to 30th June 2021 in view of the difficulties arising out of the covid-19 pandemic.

PAN Aadhaar linking & section 148 notice issue date extended

3 Simple methods to link PAN with Aadhaar:

Method 1 – By visiting the Income Tax e-Filing website (Suggested)

Following link will take you directly to the relevant page on the Income tax page  https://www1.incometaxindiaefiling.gov.in/e-FilingGS/Services/LinkAadhaarHome.html?lang=eng

Once there, follow the listed steps to link your PAN and Aadhaar in minutes

Method 2 – Via SMS

Send an SMS to 567678 or 56161 from your Aadhaar-registered mobile number in the following format:

UIDPAN<12-digit Aadhaar Number> <10-digit PAN>

Method 3 – By physically filling a form (NOT Suggested)

You can also visit a designated PAN Service Centre and manually fill the specified form.

How to check Aadhar PAN linkage:

Not sure whether your PAN and Aadhaar are linked or not, copy & past below link to check, it is just matter of seconds. https://www1.incometaxindiaefiling.gov.in/e-FilingGS/Services/AadhaarPreloginStatus.html

Penalty & Consequences of Non-Linking of PAN with Aadhar:

“Inoperative” PAN – If a person fails to link Aadhar with PAN then such PAN is marked as inoperative/Invalid after June 30.

Penalty – You will be liable to pay a penalty upto Rs. 1,000/- if your PAN is not linked with your Aadhaar as per the newly added Section 234H of the Income Tax Act, 196.

Other Penalties & consequences– Once PAN become inoperative/invalid person will become liable under various other provisions of Act as below :

    • Non filing Return of Income– Taxpayers will not be allowed to furnish the return of income before linking. Non-filing of return will attract a penalty up to Rs 10,000/- U/s 234F of Income Tax Act 1961.
    • Non-Compliance of Section 139A– It is mandatory to quote PAN for certain financial transactions as per section 139A. If the PAN is not linked it will become inoperative/invalid and this would result in non-compliance with the provisions of Section 139A which would attract a penalty up to Rs 10,000/- u/s 272B.
    • Interest for late filing of Return of Income – Taxpayers will not be allowed to furnish the return of income before linking. Defaults in furnishing return will attract interest u/s 234A, 234B, and 234C.
    • Higher TDS – TDS would be deducted at a higher rate if the PAN is not furnished by the payee U/s 206AA of the Income Tax Act.
    • Higher TCS – TCS would be collected at a higher rate U/s 206CC if the PAN is not furnished

Can Inoperative PAN become again Operative?

YES. The PAN can be made operative by linking it with Aadhaar. PAN will again become operative from the date of linking/intimation of the Aadhaar Number. But the penalty/fees u/s 234H shall be levied when the person will link/intimate the Aadhar after it becomes inoperative.

Mandatory Aadhar PAN linkage not applicable (Section 139AA(3) of Income Tax Act 1961

Mandatory linking of PAN with Aadhaar shall not be applicable for the persons or class of persons as may be notified by the Central Government.

  • Non-resident taxable person
  • Not a citizen of India
  • Super Senior Citizens (80 years and above)
  • Individuals from Assam, Meghalaya, and Jammu & Kashmir.

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Disclaimer: The above article is prepared for understanding & study purpose. We recommend you consult your CA or tax consultant before taking any decision & author will not be responsible for any lose due to decision take based on above article.

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