Switch Language
Linking PAN and Aadhaar is mandatory under Section 139AA of the Income Tax Act, 1961. All PAN cardholders in India must complete their PAN Aadhaar link to ensure their PAN card remains operative for tax filing, investments, and banking transactions. As of 2026, a penalty of ₹1,000 applies to delayed PAN-Aadhaar linking requests.
Key Highlights
- Process to link PAN-Aadhaar: Online via the Income Tax e-filing portal or via SMS.
- Last date to link PAN-Aadhaar: 31 May 2024 or 31 December for PAN holders who obtained their card on or before 1 October 2024 using Aadhaar enrolment ID.
- Penalty for PAN-Aadhaar linking after deadline: ₹1,000
- Penalty collected for delayed PAN-Aadhaar linking: The Government has collected ₹600 crore in penalties for delayed PAN-Aadhaar linking.
PAN-Aadhaar linking is the mandatory integration of a 10-digit Permanent Account Number (PAN) with a 12-digit Aadhaar number, as required by Section 139AA of the Income Tax Act. This process prevents tax evasion, duplicate PAN cards and allows the Income Tax Department to track financial transactions efficiently.
The following need not link their Aadhaar with PAN cards since they come under the exempt category:
Taxpayers must pay a ₹1,000 penalty through the ‘e-Pay Tax’ option on the Income Tax portal for linking Aadhaar with PAN after the deadline.
Here is a table of fees to be paid for linking PAN with Aadhaar:
Deadline | Fees |
Before 31 March 2022 | Free |
1 April 2022 - 31 May 2024 | ₹500 |
1 June 2024 onwards | ₹1,000 |
The process to link PAN and Aadhaar involves two main steps:
Step 1: Visit the ‘e-Pay Tax’ page on the Income Tax e-Filing Portal.
Step 2: Select ‘Income Tax Act, 2025’ option and click ‘Continue’.
Step 3: Enter the ‘PAN’ number under ‘PAN/TAN’ and ‘Confirm PAN/TAN’ column, enter mobile number and click the ‘Continue’ button.
Step 4: After OTP verification, it will be redirected to the e-Pay Tax page. Click the ‘Continue’ button.
Step 5: Click the ‘Proceed’ button under the ‘Income Tax’ tab.
Step 6: Select Tax Year as ‘2026-27’, ‘Type of Payment (Minor Head)’ as ‘Other Receipts (500)’ and Sub-type of Payment as ‘Fee for delay in linking PAN with Aadhaar’ and click the ‘Continue’ button.
Step 7: The applicable amount will be pre-filled against the ‘Others’ option. Click the ‘Continue’ button and make the payment.
After making the payment, link your PAN with your Aadhaar card as soon as possible.
Note: You can pay the late penalty on the Income Tax e-filing portal via net banking, debit card, NEFT/RTGS, over the counter, or payment gateway. The payment gateway option is available only for accounts held with authorised banks.
You can link your Aadhaar with PAN online through the Income Tax e-filing portal in two ways:
This method allows linking without logging into the portal.
Step 1: Go to the Link Aadhaar page.
Step 2: Enter your PAN and Aadhaar number and click the ‘Validate’ button.
Step 3: Enter your name as per your Aadhaar card and mobile number, tick the consent and click the ‘Link Aadhaar’ button.
Step 4: Enter the OTP received on your mobile number and click the ‘Validate’ button.
Step 5: The request for PAN Aadhaar linking will be sent to the UIDAI for validation.
If the payment details are not verified on the e-filing portal:
This method requires logging into your e-filing account.
Step 1: Log in to the Income Tax e-filing portal.
Step 2: On the Dashboard, go to ‘Profile’ section and click on ‘Link Aadhaar’ under the ‘Link Aadhaar to PAN’ option. Alternatively, you can go to the ‘Personal Details’ section and click on ‘Link Aadhaar’ under ‘Profile’.
Step 3: Enter your Aadhaar number and click the ‘Validate’ button.
Step 4: You will see a pop-up message that ‘Your payment details are verified’. Click ‘Continue’ on the pop-up message.
Step 5: Enter your name as per your Aadhaar card, tick the consent and click the ‘Link Aadhaar’ button.
Step 6: The request for PAN Aadhaar linking will be sent to the UIDAI for validation.
After submitting your PAN Aadhaar link request, UIDAI will process it, and your PAN will be reactivated within 7-30 days.
Follow the steps to link PAN with Aadhaar via SMS after paying the fees of ₹1,000 for PAN-Aadhaar linking:
Step 1: Write the following SMS: UIDPAN <12 digit Aadhaar number> <10 digit PAN number>
Step 2: Send the SMS to ‘567678’ or ‘56161’.
You will receive an SMS regarding the status of your PAN Aadhaar link.
Step 1: Visit the nearest PAN service centre (Protean or UTIITSL).
Step 2: Request the officials to link your PAN with Aadhaar through biometric-based authentication.
Step 3: Provide a copy of your PAN and Aadhaar card to the officials.
Step 4: Complete biometric authentication at the centre.
Step 5: Pay the fee of ₹1,000 for the challan copy and biometric authentication charge.
Step 6: Collect the acknowledgement slip from the centre.
When there is a mismatch in your name on your Aadhaar and PAN cards, you will not be able to link them. In such a situation, you need to update either your Aadhaar card or PAN card to reflect the same name on both cards.
Process to Update Name in Aadhaar Card
Currently, there is no online facility to update the name on the Aadhaar card. Here is the process to change name on Aadhaar card offline:
Process to Update Name in PAN Card
Once you receive your new Aadhaar or PAN card with the updated name being identical on both these cards, you can apply for Aadhaar-PAN linking.
If your PAN card has become inoperative due to not being linked with Aadhaar, you can reactivate it by following the below steps:
Step 1: Pay the fine of ₹1,000 through the 'e-Pay Tax' page on the Income Tax e-filing portal.
Step 2: After paying the penalty, visit the 'Link Aadhaar' page.
Step 3: Enter the required details and click the 'Link Aadhaar' button to submit the PAN-Aadhaar link request.
The request to link PAN with Aadhaar will be sent to UIDAI for validation. Once approved, PAN generally becomes operative again within about 30 days.
You can check the PAN and Aadhaar link status, through any of the following ways:
Completing the PAN Aadhaar link online process is essential to keep your PAN operative. Understanding how to link Aadhaar to PAN helps ensure uninterrupted tax filing and compliance. Once the PAN Aadhaar link request is submitted and verified, the PAN is reactivated, usually within 7–30 days.
Related PAN & Aadhaar Content Articles:
How To Scan Aadhaar Card Using QR Code?
Aadhaar Card Password Format And How To Open It?
What Happens If PAN Card Is not Linked To Aadhaar Card?
PAN Card Download
Link Aadhaar to PAN
Duplicate PAN Card
PAN Card Status
PAN Card Password