If you’ve been postponing your PAN–Aadhaar linking with the thought of doing it “someday soon,” that day is now here. The clock is ticking, and 31 December 2025 is the final cut-off date to link your Permanent Account Number (PAN) with Aadhaar. Missing this deadline will render your PAN inoperative, which can seriously disrupt your tax-related activities — from filing returns to receiving refunds.
For millions of taxpayers, PAN is far more than a laminated card or a number on a document. It is the core identity for all financial interactions with the Income Tax Department. Whether it’s tracking advance tax, adjusting TDS/TCS, processing ITRs, or issuing refunds — PAN is the backbone of compliance. Linking Aadhaar with PAN helps the government eliminate duplicate PANs, curb tax evasion, and ensure accurate matching of financial records.
Who Must Link PAN with Aadhaar? — CBDT Clarification
The Central Board of Direct Taxes (CBDT) has issued a clear mandate:
Any individual who has been allotted both PAN and Aadhaar on or before 1 October 2025 must link them by 31 December 2025.
Failing to comply will result in your PAN becoming inoperative from 1 January 2026.
What Happens If Your PAN Becomes Inoperative?
An inoperative PAN does not mean cancellation — but functionally, it behaves as if you do not possess a PAN. This triggers several complications in day-to-day financial compliance:
❌ 1. You cannot file your Income Tax Return (ITR)
The e-filing portal will not allow submission of ITRs using an inoperative PAN.
❌ 2. Your tax refunds will not be issued
Any refund pending with the department will remain on hold until the PAN becomes operative again.
❌ 3. Proceedings related to pending returns will start
Defective returns (u/s 139(9)), updated returns (u/s 139(8A)), or assessments requiring PAN verification cannot move forward.
❌ 4. Higher TDS/TCS will apply
You will be treated as a person “without PAN” as per Sections 206AA and 206CC.
This means TDS/TCS at higher rates, which directly impacts cash flows.
❌ 5. Difficulty in high-value transactions
Banks, mutual funds, and financial institutions may refuse processing where PAN validation is compulsory.
In short, an inoperative PAN can lead to avoidable compliance delays, financial loss, and administrative hassles.
How to Link Aadhaar with PAN: Step-by-Step Guide
The process is simple and can be completed in minutes. Login is NOT mandatory — both registered and unregistered users can complete it.
Step 1: Visit the Income Tax e-Filing Portal
Go to www.incometax.gov.in
On the homepage, locate the Quick Links section.
Step 2: Click on ‘Link Aadhaar’
A form will appear asking for:
- Your 10-digit PAN
- Your 12-digit Aadhaar number
- Name as per Aadhaar
Tick the declaration confirming accuracy and click Validate.
Step 3: If Penalty Applies, Make the Payment
A fee of ₹1,000 applies for linking done after the earlier deadline.
If payment is not already recorded, you will see a message:
“Payment details not found.”
Click Continue to Pay Through e-Pay Tax and follow these steps:
Payment Steps:
- Enter PAN + mobile number → verify through OTP
- On the e-Pay Tax page, select:
- Assessment Year: 2025–26
- Type of Payment: Other Receipts (500)
- Sub-type: Fee for delay in linking PAN with Aadhaar
- The system auto-fills the amount ₹1,000
Choose your preferred payment mode and complete the payment.
A Challan will be generated — keep it safely for records.
Step 4: Submit the Linking Request
Return to the Link Aadhaar page and:
- Re-enter PAN, Aadhaar, Name
- Enter the OTP sent to your Aadhaar-linked mobile
- Click Validate
Your request is now submitted successfully.
How to Check Whether Your Aadhaar–PAN Linking Is Successful
You can check the linking status within seconds:
- Visit www.incometax.gov.in
- Under Quick Links, click Link Aadhaar Status
- Enter PAN + Aadhaar
- Click View Link Aadhaar Status
You will see one of the following:
✔ Linked
“Your PAN is already linked with Aadhaar.”
❌ Not Linked
You will be prompted to complete the linking.
⏳ Pending
Your request has been sent to UIDAI for verification.
With 31 December 2025 as the final cut-off, taxpayers should complete Aadhaar–PAN linking without delay.
An inoperative PAN can create an unexpected chain of compliance issues — from blocked refunds to higher TDS deductions. The process takes only a few minutes and ensures smooth functioning of all your income-tax-related activities.
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