Linking of AAdhar with PAN on e filing portal

Requirement to link aadhar with PAN:

As per sec 139AA of income tax act, 1961, every person who has been allotted PAN as on the 1st day of July, 2017 and who is eligible to obtain an Aadhaar number have compulsorily link their aadhar and PAN before the due date i.e. 31.03.2022 by giving his Aadhaar number in the prescribed form and manner without any late fees.

If linking of aadhar with PAN has been made after 31.03.2022 than late fees shall be levied as per Circular No. 7/2022 dated 30/3/2022.

Exemption from linking aadhar with PAN :

Linking of aadhar with PAN does not apply on individual who is :

> residing in the states of Assam, Jammu and Kashmir and Meghalaya

> a non-resident as per the Income Tax Act, 1961

> of the age of 80 years or more (i.e super senior citizen) at any time during the previous year;

> not a citizen of India.

These exemptions are subject to modifications depends on further government notifications and clarifications.

Method to link aadhar with PAN :

Users whether they are registered or unregistered can link their PAN with aadhar on the homepage of e-filing portal without even logging in under quick links shown on the left hand side under head “Link aadhar”.

Method of payment of prescribed fees of linking aadhar with PAN, if any :

As mentioned above, if linking of aadhar with PAN has been made after 31.03.2022 than late fees shall be levied.

Late fees shall be paid through e-Pay Tax functionality available on NSDL (now Protean) Portal using :

> Challan No : ITNS 280

> Major head : 0021 (i.e.income tax other than companies)

> Minor head : 500 (i.e. other receipts)

> Y. 2023-24

Steps to Pay Income Tax Online with Challan 280

• Step 1:Visit the official website of NSDL at https://www.tin-nsdl.com/
• Step 2:On the main page, click on the ‘Services’ tab to get the drop-down list.
• Step 3:Select the ‘e-payment: Pay Taxes Online’ option from the drop-down menu.
• Step 4:You will be directed to the ‘e-Payment of Taxes’ page. Alternately, you can go to the ‘Pay Taxes Online’ box present on the right side of the main page of the website and choose ‘Click to pay tax online’ to directly access the ‘e-Payment of Taxes’ page.
• Step 5:Choose ‘Challan No./ITNS 280’ from the options and click on the ‘Proceed’ button.

• Step 6:In the next page, you can view the challan which is required to be filled up with details such as applicable tax, the Permanent Account Number (PAN), the assessment year, and so on.
• Step 7:Select ‘(0021) Income Tax (Other than Companies)’ option for paying this fees.
• Step 8:Next, select the correct ‘Type of Payment’ from the given options i.e Minor head 500 for other receipts.
• Step 9:Then, choose the mode of payment. The payment can either be made using ‘Net Banking’ or through ‘Debit Card’. Once you select the convenient option, click the bank name from the drop-down menu next to the selected option.
• Step 10:Next, enter your PAN details and the relevant Assessment Year from the drop-down box. Note that the relevant assessment year for the period of 1 April 2022 – 31 March 2023 is 2023-24.
• Step 11:In the next step, you will be required to fill up the details related to your address, district, state, pin code, e-mail ID, and mobile phone number.
• Step 12:Then enter the ‘Captcha Code’ appearing on the screen in the field provided.
• Step 13:Click on the ‘Proceed’ option and this will lead you to the ‘e-Payment page’ where you can make the payment of the income tax that you are liable to.

Consequences of non linking Aadhar with PAN :

As per Circular No. 7/2022 dated 30/3/2022 , late fees has been mentioned in case of non linking of aadhar with PAN within due date as follows :

– Where taxpayer links aadhar with PAN after 31.03.2022 but on/before 30.06.2022 : Late fee is of Rs 500.

– Where taxpayer links aadhar with PAN after 30.06.2022 : Late fee is of Rs 1000.

What if, PAN becomes inoperative :

As per Circular No. 7/2022 dated 30/3/2022, 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 30/3/2022 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.

Problems facing by users/ taxpayers :

E.g. 1 : Payment for the PAN-Aadhaar Linking has already been made but e-Filing Portal is not allowing to proceed further. In such case, taxpayer is advised to attempt raising PAN-Aadhaar linking request after 4-5 days of making payment.

E.g 2 : What if ,taxpayer made the payment under Minor head 500 mistakenly.As per the existing legal framework, there is no provision for refund for such payments made under the minor head 500.

E.g 3: If there is a mismatch in my name / phone number / date of birth in Aadhaar and PAN. In such case,correct your details in either PAN or Aadhaar database such that both have matching details.

You can correct your PAN details on:

• The TIN-NSDLwebsite, or
• UTIITSL’s PAN Online

You can correct your Aadhaar details on:

• The UIDAI