Summary: The Central Board of Direct Taxes (CBDT) has issued Notification No. 26/2025, mandating that individuals who obtained a Permanent Account Number (PAN) using an Aadhaar Enrolment ID before October 1, 2024, must intimate their Aadhaar number to the Principal Director General of Income-tax (Systems) or an authorized authority. The deadline for compliance is December 31, 2025, unless extended by the CBDT.
This notification, issued under Section 139AA(2A) of the Income-tax Act, 1961, aims to ensure proper linkage between Aadhaar and PAN, strengthening identity verification within the tax system. Taxpayers who fall under this category should comply with the requirement within the specified timeframe to avoid any penalties or complications.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 26/2025 – Income Tax | Dated: 3rd April, 2025
S.O. 1605(E).— In exercise of the powers conferred by sub-section (2A) of section 139AA of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that every person who has been allotted permanent account number on the basis of Enrolment ID of Aadhaar application form filed prior to the 1st day of October, 2024, shall intimate his Aadhaar number to the Principal Director General of Income- tax (Systems) or Director General of Income-tax (Systems) or the person authorised by the said authorities on or before the 31st day of December, 2025 or such date as may be specified by the Central Board of Direct Taxes in this behalf.
[F. No. 370142/1/2025-TPL]
SURBENDU THAKUR, Under Secy., Tax Policy & Legislation Division
