How to Link PAN with Aadhaar?

As per Section 139AA(1) quoting of Aadhaar in Income Tax Return became mandatory for Individual Assessees for filing of ITR w.e.f. 01/04/2019 unless specifically exempted. As per Section 139AA(2) read with CBDT Notification 7/2017, dated 27^th June 2017, all the individuals who have allotted PAN card No On or before 1st July 2017 should link their PAN to Aadhaar at free of Cost. And PAN would become “Inoperative” if not linked with AADHAAR within prescribed time.

However as per Section 139AA(3), linking Aadhaar card with PAN are not mandatory for specified individuals or group of individuals and for now following are exempted from linking requirement:-

1. Non-resident taxable person

2. Not a citizen of India

3. Super Senior Citizens (80 years and above)

4. Individuals from Assam, Meghalaya, and Jammu & Kashmir

This time period for Fee Free Linking of Aadhaar with PAN extended for almost 12 times as follows

• 1^st Deadline – 31^st July 2017
• 1^st Extension – 31^st August 2017
• 2^nd Extension – 31^st Decemebr 2017
• 3^rd Extension – 31^st March 2018
• 4^th Extension – 30^th June 2018
• 5^th Extension – 31^st March 2019
• 6^th Extension – 30^th September 2019 (CBDT Notification 31/2019 – 28/06/2019)
• 7^th Extension – 31^st December 2019 (CBDT Notification 75/2019 – 28/09/2019)
• 8^th Extension – 31^st March 2020 (CBDT Notification 107/2019 – 30/12/2019)
• 9^th Extension – 31^st March 2021 (CBDT Notification 35/2020- 24/06/2020)
• 10^th Extension – 30^th June 2021
• 11^th Extension – 30^th September 2021 (CBDT Notification No. 74/2021 – 25/06/2021)
• 12^th Extension – 31^st March 2022 (CBDT Notification No. 113/2021 – 17/09/2021)

And now if someone still failed to link his/her PAN with Aadhaar upto 31^st March 2022, then one can still link the same with a fee liability of Rs. 500, if link request placed between 1^st April 2022 to 30^th June 2022 and if link request placed after 30^th June, fee liability of Rs. 1,000 shall be payable u/s 234H.

(As per CBDT Notification 17/2022, dated 29-03-2022 & CBDT Circular 7/2022, dated 30-03-2022)

Person who want to made PAN-Aadhaar linking then before request, payment of prescribed Fee Challan should be made under following terms –

• Please pay the applicable fee on https://eportal.incometax.gov.in/iec/foservices/#/e-pay-tax-prelogin/user-details
• CHALLAN NO. – ITNS 280 is applicable
• Fee Payment is done under Minor Head 500 (Fee) and Major Head 0021 [Income Tax (Other than Companies)

PAN Aadhaar Linking request on e-filing portal should be made after 4-5 Working Days of Fee Challan Payment Date. In case you are still not able to submit the request, kindly check whether the payment has been made in minor head code 500 or not. If yes, then lodge grievance or contact Helpdesk. For any query you may contact us too.