Citizen Services

Link Aadhaar with PAN: Who Must, Fee, Steps and Status

Verified by

Anyone who got a PAN on or before 1 July 2017 and is eligible for Aadhaar has to link the two. If the link was not made in time, the PAN is treated as inoperative, and getting it back costs Rs 1,000 and a short online process. This page explains who is affected, what changes when a PAN goes inoperative, the exact order of steps on the Income Tax e-Filing portal, and what to do when the details do not match.

The rule comes from section 139AA of the Income Tax Act. It applies to people who were allotted a PAN on or before 1 July 2017 and are eligible to hold an Aadhaar. A PAN issued later through the Aadhaar-based route is linked at the time it is allotted, so you generally have nothing more to do.

The department lists these exemptions:

  • people residing in Assam, Jammu and Kashmir or Meghalaya
  • people who are non-residents under the Income Tax Act
  • people aged 80 or above in the relevant year
  • people who are not Indian citizens

Exempt people can still link by choice, and the fee applies to them as well.

Dates that matter

Date What it meant
1 July 2017 Linking requirement under section 139AA started
30 June 2023 Deadline after which unlinked PANs became inoperative
31 May 2024 A later date the department mentions for delayed linking on payment of Rs 1,000
31 December 2025 Date by which PANs obtained using an Aadhaar enrolment ID had to be linked using the actual Aadhaar number

Another department page notes that quoting an enrolment ID in place of Aadhaar was withdrawn with effect from 1 October 2024.

The practical point today: if your PAN is unlinked, the Rs 1,000 fee applies to restore it, and you should expect the consequences below until the link is done.

What an inoperative PAN costs you

According to the department, while the PAN is inoperative:

  • no refund of tax is made to you
  • no interest is paid on a refund
  • tax is deducted or collected at higher rates than normal

For a salaried person this can show up as higher TDS on income. For someone expecting an income tax refund it means the refund waits until the PAN is made operative.

1. Pay the fee (only if your PAN is inoperative)

  1. On the e-Filing portal home page, choose Link Aadhaar under Quick Links.
  2. Enter your PAN and Aadhaar number and choose to continue to payment through e-Pay Tax.
  3. Verify the PAN with the OTP sent to your mobile.
  4. On the e-Pay Tax page, proceed on the Income Tax tile.
  5. Choose the assessment year and Other Receipts (500) as the type of payment.
  6. The amount fills in. Continue, choose a payment mode and finish the payment on your bank’s site.

The manual advises waiting four to five working days after paying if the portal cannot yet see the payment.

Before login:

  1. Click Link Aadhaar under Quick Links.
  2. Enter PAN and Aadhaar and click Validate.
  3. Fill the mandatory details and click Link Aadhaar.
  4. Enter the 6-digit OTP sent to the mobile number you gave.
  5. A confirmation message appears when the request is accepted.

After login, the route is Dashboard > Profile > Link Aadhaar to PAN, followed by the same validation.

3. Check the result

The department provides a Link Aadhaar Status page. It works with your PAN and Aadhaar number. The portal’s help text names these situations: payment not found, payment verified, request in progress with UIDAI validation, linked successfully, and an error when the PAN or Aadhaar is already linked to something else. The exact wording on screen may differ.

When it fails

Problem What to do
“Payment details not found” Complete the payment through e-Pay Tax, and if you already paid, wait four to five working days
Name, date of birth or gender differs between PAN and Aadhaar Correct whichever record is wrong. PAN corrections go through Protean or UTIITSL, and Aadhaar corrections through UIDAI
Error that PAN or Aadhaar is already linked Contact your Jurisdictional Assessing Officer, who handles delinking of wrong pairings
No OTP Make sure the mobile you entered is active and can receive SMS

For a PAN correction see PAN card correction online. For Aadhaar details see the Aadhaar name correction and date of birth update guides.

Official sources

Details checked against the Income Tax Department’s help pages on 5 October 2026. Back to the PAN services hub.

EasyApplications.in is an independent information site and is not affiliated with the Income Tax Department. Confirm details on the official portal before you pay or submit.

Frequently Asked Questions

Who has to link Aadhaar with PAN?

Under section 139AA, a person who was allotted a PAN on or before 1 July 2017 and is eligible for Aadhaar must link the two. Exempt categories are residents of Assam, Jammu and Kashmir and Meghalaya, non-residents under the Income Tax Act, people aged 80 or more, and non-citizens.

What happens if my PAN is not linked?

It becomes inoperative. The Income Tax Department lists the consequences: no refund of tax, no interest on a refund, and tax deducted or collected at higher rates.

Is there a fee to link now?

To make an inoperative PAN operative again by intimating your Aadhaar, the department says a fee of Rs 1,000 applies. It is paid through the e-Pay Tax route before you submit the link request.

I paid the fee but the portal says payment details not found.

The help manual says to wait four to five working days after paying and then submit the link request again, since the payment may take time to be verified.

My name or date of birth does not match between PAN and Aadhaar.

The department's FAQ says to correct the wrong record: PAN details through Protean or UTIITSL, Aadhaar details through UIDAI. Biometric authentication at a PAN service provider centre is another option for a fee.

My PAN was made using an Aadhaar enrolment ID.

The department's linking page says such individuals had to link using their actual Aadhaar number on or before 31 December 2025. If you are in this group, check your PAN status now.

Can I check whether my PAN and Aadhaar are already linked?

Yes. The department has a Link Aadhaar Status page on the e-Filing portal that works before login with your PAN and Aadhaar number.

Helpful Guides
← All PAN Card Services