1. Who needs to link Aadhaar and PAN?

Section 139AA of the Income Tax Act provides that every individual who has been allotted a permanent account number (PAN) as on the 1st day of July, 2017, and who is eligible to obtain an Aadhaar number, shall intimate his Aadhaar number in the prescribed form and manner. In other words, such persons have to mandatorily link their Aadhaar and PAN before the prescribed date (31.03.2022 without fee payment and 31.03.2023 with prescribed fee payment For more details refer to CBDT circular No.7/2022 dated 30.03.2022.

2.For whom is Aadhaar-PAN linkage not compulsory?

Aadhaar-PAN linkage requirement does not apply to any 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 eighty years or more at any time during the previous year; or
not a citizen of India.
1. The exemptions provided are subject to modifications depending on subsequent government notifications on this subject

2. For further details refer to Department of Revenue Notification No 37/2017 dated 11th May 2017”

3. However, for users falling in any of the above category, voluntarily desires to link Aadhaar with PAN fee payment of specified amount is required to be done.

3. How to link Aadhaar and PAN?

Both registered and unregistered users can link their Aadhaar and PAN on the e-Filing Portal, even without logging in. You can use the quick link Link Aadhaar on the e-Filing home page to link Aadhaar and PAN.

4. What will happen if I don't link Aadhaar and PAN?

Kindly, refer to the Circular No. 7/2022 dated 30/3/2022

5. I cannot link my Aadhaar with PAN because there is a mismatch in my name/phone number/date of birth in Aadhaar and PAN. What should I do?

Correct your details in either PAN or Aadhaar database such that both have matching details. You can correct your PAN details on:

The TIN-NSDL website (https://www.onlineservices.nsdl.com/p..., or
UTIISL's PANOnline Portal (https://www.pan.utiitsl.com/PAN/mainf....
In case of Query/Assistance, please contact on NSDL /UTI helpline number: 033 40802999 ,03340802999 or write on e-mail id: [email protected]

You can correct your Aadhaar details on the UIDAI website (https://uidai.gov.in/my-aadhaar/updat....

In case of Query/Assistance, please contact on toll-free number 18003001947 or 1947



6. What should I do if my PAN becomes inoperative?

Kindly, refer to the Circular No. 7/2022 dated 30/3/2022.