The deadline to link PAN-Aadhaar is June 30, 2023. If PAN is not linked with Aadhaar on or before June 30, 2023, then the status of such a PAN will be considered as inoperative as per Income-tax Act, 1961.
According to the Income Tax Department’s website, “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 (Presently, 31.03.2022 without fee payment and 30.06.2023 with prescribed fee payment).”
What is the amount of penalty of PAN- Aadhaar linking
- The prescribed fee of Rs 1000 from 1st July,2022 should be paid in a single challan will be applicable before you submit request for Aadhaar-PAN linkage request on e-filing portal.
- The fee for PAN-Aadhaar Linkage must be paid via the e-Pay Tax feature provided on the e-filing Portal. You can find a list of authorised banks by going to the e-Pay Tax facility.
- If the taxpayer has made the payment of some other amount or more than Rs.1000/- under Minor head 500 mistakenly, in such case there is no provision for refund of fee paid u/s 234H for late linkage of PAN-Aadhaar under the minor head 500.
From 1st July, 2023, the PAN of taxpayers who have failed to intimate their Aadhaar, as required, shall become inoperative and the consequences during the period that PAN remains inoperative will be as follows:
- No refund shall be made against such PANs;
- Interest shall not be payable on such refund for the period during which PAN remains inoperative; and
- TDS and TCS shall be deducted /collected at higher rate, as provided in the Act.
How to check status of PAN-Aadhaar linking
Step 1: Visit the Income Tax e-filing portal by using this link: https://www.incometax.gov.in/iec/foportal/
Step 2: Click ‘Quick Links’ on the left side of the page. Click on ‘Link Aadhaar Status’
Step 3: Enter your 10-digit PAN number and 12-digit Aadhaar number.
Step 4: Then click on ‘View Link Aadhaar Status’.
Your Aadhaar number will be shown if it has already been linked. If Aadhaar is not linked, you must take the required actions to link the two.
If your request to link PAN and Aadhaar is pending with UIDAI for validation, you will need to check the status later.
You may need to contact the Jurisdictional AO to delink Aadhaar and PAN if:
- your Aadhaar is linked with some other PAN
- your PAN is linked with some other Aadhaar
On successful validation, a message will be displayed regarding your Link Aadhaar status.