Taxpayers who have not linked their PAN with Aadhaar will be required to pay a fee of Rs. 500 up to three months from 1st April, 2022 and a fee of Rs.1000 after that, while intimating their Aadhaar.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi, 30th March, 2022
PRESS RELEASE
Amendment to the provisions of Income-tax Rules, 1962 for prescribing fees under section 234H of the Income-tax Act, 1961
Under the provisions of the Income-tax Act, 1961 (“the Act”), every person who has been allotted a PAN as on 1st July, 2017 and is eligible to obtain Aadhaar Number, is required to intimate his Aadhaar to the prescribed authority on or before 31st March, 2022. On failure to do so, his PAN shall become inoperative and all procedures in which PAN is required shall be halted. The PAN can be made operative again upon intimation of Aadhaar to the prescribed authority after payment of a prescribed fee.
In order to mitigate the inconvenience to the taxpayers, as per Notification No.17/2022 dated 29th March, 2022, a window of opportunity has been provided to the taxpayers upto 31st of March, 2023 to intimate their Aadhaar to the prescribed authority for Aadhaar-PAN linking without facing repercussions. As a result, taxpayers will be required to pay a fee of Rs. 500 up to three months from 1st April, 2022 and a fee of Rs.1000 after that, while intimating their Aadhaar.
However, till 31st March, 2023 the PAN of the assessees who have not intimated their Aadhaar, will continue to be functional for the procedures under the Act, like furnishing of return of income, processing of refunds etc. A detailed Circular No. 7/2022 dated 30.03.2022 has also been issued in this regard.
After 31st March, 2023, the PAN of taxpayers who fail to intimate their Aadhaar, as required, shall become inoperative and all the consequences under the Act for not furnishing, intimating or quoting the PAN shall apply to such taxpayers.
(Surabhi Ahluwalia)
Commissioner of Income Tax
(Media & Technical Policy)
Official Spokesperson, CBDT
Also Read
| S. No. |
Title |
| 1. | Consequences of Not-Linking PAN with Aadhaar applicable from 01.04.2023
CBDT Order No. F.No.370142/14/2022-lPL Dated: 30/03/2022 |
| 2. | Rule 114AAA: PAN to become inoperative on failure to furnish Aadhaar
CBDT Notification No. 11/2020-Income Tax Dated: 13th February, 2020 |
| 3. | CBDT prescribes fees for not linking PAN with Aadhaar
CBDT Press Release Dated: 30/03/2022 |
| 4. | CBDT notifies Late fees for Delayed/Non linking of PAN with Aadhaar
Notification No. 17/2022-Income Tax, [G.S.R. 229(E).] Dated: 30/03/2022 |
| 5. | Non linking of PAN with Aadhaar | Rule 114AAA | Inoperative PAN – Clarification
Circular No. 7 of 2022-Income Tax | Dated 30th of March, 2022 |
How to pay 1000 rupees fine for linking Aadhar with PAN now..