Why is PAN-Aadhaar linking necessary?
Who needs to link PAN with Aadhaar?
- Individuals who were allotted a PAN on or before 1 July 2017.
- PAN holders who received PAN using an Aadhaar Enrolment ID and need to update their actual Aadhaar number.
- Individuals residing in Assam, Jammu and Kashmir, and Meghalaya
- Individuals who are classified as non-residents
- Individuals who are 80 years of age or above at any time during the relevant previous year
What happens if PAN becomes inoperative?
- Any income tax refund due to the taxpayer will not be issued until the PAN becomes operative again.
- Interest on such refunds will not be paid for the period during which the PAN remains inoperative.
- Tax deducted at source (TDS) may be charged at a higher rate.
- Tax collected at source (TCS) may also be collected at a higher rate.
What are the key requirements before linking PAN with Aadhaar?
- Valid PAN number
- Valid Aadhaar number
- Mobile number linked for receiving OTP
What is the linking process of Aadhaar-PAN on the e-filing portal?
- Payment of the applicable fee through the income tax e-filing portal.
- Submission of the Aadhaar-PAN linking request after payment verification.
How to pay the Aadhaar-PAN linking fee online?
- Visit the e-filing portal and select “Link Aadhaar” under the Quick Links section.
- Enter PAN and Aadhaar details, then click “Validate”.
- Select the option “Continue to Pay Through e-Pay Tax”.
- Enter PAN details and mobile number to receive OTP.
- After OTP verification, proceed to the e-Pay Tax section.
- Select the applicable tax year or financial year.
- Choose the type of payment, and select “Fee for delay in Linking PAN with Aadhaar” under the sub-type of payment.
- The applicable amount of ₹1,000 will be pre-filled. Complete the payment using the available payment options.
- After successful payment, taxpayers can submit their PAN-Aadhaar linking request.
How to link Aadhaar with PAN after payment?
Through pre-login mode
- Visit the e-filing portal.
- Click “Link Aadhaar” under Quick Links.
- Enter the PAN and Aadhaar numbers, then validate the details.
- Once payment details are verified, click on “Continue”.
- Enter the required information and submit the request.
- Enter the OTP received on the registered mobile number.
- The Aadhaar-PAN linking request will be submitted successfully.
Through post-login mode
- Log in to the e-filing portal.
- Go to the profile section and select “Link Aadhaar”.
- Enter the Aadhaar number and submit the request.
How to check PAN-Aadhaar linking status?
- Open the e-filing website.
- Select “Link Aadhaar/View Status” under quick links or on the dashboard after logging in.
- Enter PAN and Aadhaar numbers.
- Click on “View Link Aadhaar Status”.
- The portal will display whether the linking is successful, pending verification, or requires further action.
Disclaimer: This is only for informational and educational purposes. Please consult a qualified tax expert for the latest tax laws and regulations.