prpri How to check linking of PAN with Aadhaar for your clients How to check linking of PAN with Aadhaar for your clients

How to check linking of PAN with Aadhaar for your clients (even in cases where Aadhaar is not available)

As per upcoming section 139AA of Income Tax Act, in case where a person who has been allotted PAN as on 1st July 2017 and who is also eligible to obtain Aadhaar number has to link Aadhaar with PAN.

As per Provision of 139AA(2), if that person fails to link Aadhaar with PAN, then their PAN will be treated inoperative and will be treated as no PAN, making harsh provision of higher rate TDS/TCS as per Income Tax Law.

Now problem arises that how to verify that PAN is linked for your Vendors, Customers or Employees?

One way to do this is that you can ask them to provide with screenshot of linking. However in case number of customer / vendor / employees are more and as due date of applicability is approaching i.e. 1st July 2021 onwards, we have to have other options to validate this linkage as well.

New Income Tax Portal is allowing to validate same using following link:

Here you can provide PAN & Aadhaar of your suppliers / customers / employees or any other person where TDS/TCS may apply.

However what in case you do not have aadhar? and only have PAN?

For this you can use any Aadhaar with any PAN and check status, for this take example with what results will come:


Aadhaar PAN Linkage
111122223333 AAAPA1111A Yes
111122224444 AAAPA2222A Yes
111122225555 Not Available No
Not Available AAAPA3333A No

Testing and results in various combination:

Input PAN Input Aadhaar Result Case
AAAPA1111A 111122223333 Your PAN <AAxxxxxxxx1A> is linked to Aadhaar number <xxxx xxxx 3333> Both PAN & Aadhaar are linked together
AAAPA2222A 111122223333 This PAN is linked to some other Aadhaar. PAN is linked, but with other Aadhaar
AAAPA3333A 111122223333 This Aadhaar is linked to some other PAN. PAN is not linked with any Aadhaar, and Aadhaar is linked with some other PAN
AAAPA3333A 111122225555 PAN not linked with Aadhaar. Neither PAN is linked with any other Aadhaar nor Aadhaar is linked with any other PAN

From above scenarios it is clear that if result come as “This Aadhaar is linked to some other PAN.” or “PAN not linked with Aadhaar. ” then it means PAN is not linked, in first two cases PAN is linked maybe with given Aadhaar (first case) or some other Aadhaar (second case).

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Qualification: CA in Job / Business
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Location: Mumbai, Maharashtra, India
Member Since: 19 Jun 2021 | Total Posts: 1

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  1. M B Divecha says:

    Like change the fresh aadhar no with the cancelled aadhar no which is linked with pan no.
    Pls guide us.


  2. YATIN says:

    The link ask for both valid PAN and Aadhaar. So if Adhaar is not there then it is not helping. So please update your article accordingly.

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August 2021