If your PAN was issued on or before July 1, 2017, the Income Tax Department requires you to link it with your Aadhaar number. If you have not, your PAN becomes inoperative. You cannot get tax refunds, and tax may be deducted from your income at a higher rate.
This guide explains who has to link, who is exempt, what it costs and how to do it on the income tax e-filing portal. The steps and rules are from the department's own user manual and FAQ (checked October 2026).
Who has to link Aadhaar with PAN
- Must link: every individual who was allotted a PAN on or before July 1, 2017, and who is eligible for Aadhaar.
- New PAN holders: if you applied for PAN using Aadhaar, the link is made automatically when the PAN is issued.
Who is exempt
The department's FAQ says the linking requirement does not apply to an individual who is:
- living in the States of Assam, Jammu and Kashmir or Meghalaya;
- a non-resident under the Income-tax Act, 1961;
- aged 80 years or more at any time during the previous year; or
- not a citizen of India.
People in these groups do not face the consequences of an inoperative PAN.
The deadline and the Rs 1,000 fee
The last date to link without consequences was June 30, 2023. That date has passed. You can still link, but you must first pay a fee of Rs 1,000 under section 234H of the Income-tax Act.
The FAQ says that a fee of one thousand rupees continues to apply to make an inoperative PAN operative again by giving your Aadhaar number. The fee has to be paid in a single challan.
What happens if your PAN is inoperative
According to the FAQ, while your PAN is inoperative:
- No refund of tax will be paid to you.
- No interest is paid on that refund for the period the PAN stays inoperative.
- TDS is deducted at a higher rate under section 206AA.
- TCS is collected at a higher rate under section 206CC.
Salaried people with a tax refund due and investors earning interest or dividends are hit first. Check your status before filing your return. Our report on the extended ITR due date for audit cases has this year's filing dates.
What you need before you start
- Your PAN
- Your Aadhaar number
- A working mobile number, as the OTP will be sent to it
- If the deadline has passed for you, the Rs 1,000 fee paid first
Step 1: Pay the fee
- Go to incometax.gov.in. You can pay before logging in through the e-Pay Tax option, or after logging in.
- Enter your PAN and mobile number, then verify with the OTP.
- Choose Income Tax as the tax type. Select Other Receipts (500) as the type of payment, and the assessment year the portal shows for this payment.
- Pay Rs 1,000 through net banking, debit card, UPI or another listed mode at an authorised bank.
- Save the challan copy.
The manual says that if the payment has not yet been verified, you should wait 4-5 working days before submitting the link request.
Step 2: Link Aadhaar with PAN
Without logging in
- On the incometax.gov.in homepage, click Link Aadhaar under Quick Links.
- Enter your PAN and Aadhaar number, then click Validate.
- If the fee payment is found, fill in the mandatory details asked for and click Link Aadhaar.
- Enter the 6-digit OTP sent to your mobile and submit.
After logging in
- Log in to the e-filing portal with your PAN as the user ID.
- On the Dashboard, open Profile and choose Link Aadhaar to PAN. The same option is also shown on the dashboard.
- Enter your Aadhaar number, click Validate and complete the OTP step.
Once the request is submitted, it is sent to UIDAI for checking. The status can be tracked as shown below.
Step 3: Check your Aadhaar-PAN link status
Without logging in
- On the homepage, under Quick Links, click Link Aadhaar Status.
- Enter your PAN and Aadhaar number.
- Submit to see whether the two are linked or the request is still pending.
After logging in: go to the Dashboard or My Profile and click Link Aadhaar Status.
If your name, date of birth or gender does not match
Linking fails if the details on PAN and Aadhaar do not match. You have two options:
- Correct the record that is wrong. Correct PAN details through the PAN service providers, or update your Aadhaar through UIDAI. For the latest Aadhaar services, see our report on UIDAI's new initiatives. Then try linking again.
- Biometric authentication: the FAQ suggests visiting a dedicated centre of the PAN service providers, Protean or UTIITSL. Carry your PAN, Aadhaar and a copy of the Rs 1,000 fee challan.
If your Aadhaar is linked to the wrong PAN, the manual says you should contact your Jurisdictional Assessing Officer to have it delinked.
Key points to remember
- PAN issued on or before July 1, 2017: linking is compulsory unless you are exempt.
- Fee: Rs 1,000 under section 234H, paid before the link request.
- Inoperative PAN: no refunds, no interest on them, higher TDS and TCS.
- Status check: incometax.gov.in, Quick Links, then Link Aadhaar Status. No login needed.
- Use only the official portal. Do not share OTPs or pay "linking agents" through links received by SMS.
Frequently asked questions
Is the Aadhaar-PAN linking deadline over?
Yes. The last date to link without consequences was June 30, 2023. You can still link now, but you have to pay a fee of Rs 1,000 first, and until you link, your PAN stays inoperative.
How much is the fee to link Aadhaar with PAN?
Rs 1,000, under section 234H of the Income-tax Act. It is paid through the e-Pay Tax service on the income tax portal before you submit the link request.
Who does not need to link Aadhaar with PAN?
People living in Assam, Jammu and Kashmir or Meghalaya, non-residents under the Income-tax Act, people aged 80 or more at any time in the previous year, and people who are not citizens of India.
How do I check if my PAN is linked with Aadhaar?
On incometax.gov.in, choose Link Aadhaar Status under Quick Links, enter your PAN and Aadhaar number and view the result. You do not need to log in.
What if my name is different on PAN and Aadhaar?
The FAQ suggests biometric authentication at the dedicated centres of the PAN service providers, Protean and UTIITSL. You can also correct the details in either PAN or Aadhaar first and then link.
