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After multiple extensions of due date for linking PAN and Aadhar, finally the due date coming up is 31st of December 2019 (extended further up-to 31st March 2020 vide Income Tax Notification dated 30.12.2019)

The government in its last budget has made a law by inserting section 139AA in Income-tax Act, 1961 making it mandatory for every individual who has a PAN to link it with Aadhar with a few exceptions as listed below. Also the Apex court has allowed linking of PAN with Aadhar while reading out its verdict on the constitutional validity of Aadhar.

As notified by the CBDT, the following category of individuals are exempted from the purview of mandatory linking of PAN & Aadhar:

  1. Those categorized as NRI as per Income tax laws
  2. Not a citizen of India
  3. If age is 80 years or more
  4. Residents of the States of Assam, Meghalaya and Jammu and Kashmir.

So for everyone who himself/herself or his/her closed ones have both these documents and haven’t linked the same, kindly do it to avoid future complications…….👍

Aadhar has been made mandatory for ITR Filing from FY 18-19 onwards. Also, non-compliance of this requirement, will result in PAN becoming inoperative w.e.f 1st April 2020. This would mean that an individual will not be able to use the PAN to do financial transactions. Further, it will be deemed that he/she is not holding a PAN.

This means that you will not be able to use the PAN already allotted to you for filing income tax returns (ITR), paying taxes, etc. Further, you could be subject to a higher rate of tax for non-availability of PAN.

I have shared below the link for your perusal both for linking Aadhar and also to check status of PAN-Aadhar Link if you feel you have already linked.

Link Aadhar : https://www1.incometaxindiaefiling.gov.in/e-FilingGS/Services/LinkAadhaarHome.html?lang=eng

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Author Bio

I'm a Chartered Accountant, an IRS aspirant and a Tax columnist. I have written articles/posts on Taxation related updates and for CA students on LinkedIn, on various Taxation websites and in ICAI Journals. I did my articleship at CVK & Associates under the able guidance of CA Amit Dhavale & View Full Profile

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3 Comments

  1. ankit3210 says:

    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.

  2. ankit3210 says:

    As per section 234H, if an individual having PAN and Aadhaar does not link the same before the notified due date (currently March 31, 2021), then linking the same after the expiry of the due date will invite a fee of Rs 1000

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