In the previous notification by CBDT, its being notified that it is mandatory to link Aadhar (12 digit Unique Identification Number) with PAN (10 digit Alphanumeric Parmanent Account Number) from July 1, 2017 for all the taxpayers. Though in various parts of the Country the process of procuring aadhar is not yet completed. Mainly in Assam, Meghalaya and Jammu Kashmir. In these cases there is relaxation that they are not required to link their Aadhar with PAN.

Apart from online and SMS facilities, it is also being facilitated to link manually. The Income Tax Department has introduced a one- page form for taxpayers to manually apply for linking their aadhar with PAN. For that individual have to mention both PAN and Aadhaar numbers, the spelling of the names mentioned on them and give a signed declaration that the Aadhaar number provided in the application form has “not been provided” by them for the purpose of linking it with “any other PAN”.

They will also have to undertake a declaration stating they have “not been allotted any other PAN than the one mentioned” on the form.


“I understand that complete security and confidentiality shall be ensured for my personal identity data provided for the purpose of Aadhaar- based authentication,”

In its latest notification issued by CBDT, following individuals are exempted(not required) from linking their aadhar with PAN. In other words, section 139AA of IT Act does not applies to following individuals:

1. An individual who is not a citizen of India

2. An individual who is residing in the state of Assam, Jammu and Kashmir and Meghalaya.

3. Is of age 80 years or more at any time during the tax year

4. Those categorized as Non-resident Indians as per the Income Tax Laws

As of now, approximately 2.07 crore taxpayers have already linked their Aadhaar with PAN .

What if, one does not have aadhar and neither he wants to obtain the same?

If someone does not have aadhar and also he does not wants to obtain the same in future, then such person is not required to link their aadhar with PAN and also their PAN will not be cancelled.

Hope this information will help you in your Professional endeavors. For further assistance/query, feel free to write to us.

Author: C S Ekta Maheshwari is the Author of this article and is Company Secretary by profession. The Author can be reached at


The entire contents of this article is solely for information purpose and have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation.. It doesn’t constitute professional advice or a formal recommendation. The author has undertook utmost care to disseminate the true and correct view and doesn’t accept liability for any errors or omissions. You are kindly requested to verify & confirm the updates from the genuine sources before acting on any of the information’s provided herein above.

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December 2020