PAN and Aadhaar Link – How to Link PAN Card with Aadhaar Online (2026)

PAN-Aadhaar link is mandatory under Section 262(6) of the Income Tax Act, 2025, which came into effect from Tax Year 2026-27 and corresponds to the earlier Section 139AA of the Income Tax Act, 1961. The PAN and Aadhaar link is required for eligible taxpayers to keep their PAN operative. 

Failure to link Aadhaar with PAN and Aadhaar link may render the PAN inoperative under Rule 162 of the Income Tax Rules, 2026.

PAN-Aadhaar Link Overview

What is PAN and Aadhaar Link?

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 262(6) of the Income Tax Act, 2025. This process prevents tax evasion, duplicate PAN cards and allows the Income Tax Department to track financial transactions efficiently. 

Changes in PAN-Aadhaar Linking from 1 April 2026

• New PAN Applications: Aadhaar-based authentication is required for eligible applicants applying for PAN through Form 93.
• Automatic Linking: PAN and Aadhaar are linked during the PAN application process, so a separate linking request is not required for new applicants.
• Existing PAN Holders: Existing PAN holders who are required to link Aadhaar must continue to use the Link Aadhaar facility on the Income Tax e-filing portal.
• New PAN Forms: Form 93 applies to Indian individual citizens, while Forms 94, 95 and 96 apply to other applicant categories.
• Existing PAN Applications: PAN applications filed before 1 April 2026 and pending as of 31 March 2026 remain valid and will continue to be processed.

New PAN Card Rules from April 2026

• New PAN application forms introduced: Forms 49A and 49AA have been replaced with Form No. 93, 94, 95, and 96 for different applicant categories.
• Aadhaar is no longer accepted as Proof of Birth: Applicants must now submit a separate document to verify their date of birth. Aadhaar continues to be valid as proof of identity and address.
• Mandatory address details: Individuals must provide their residential address, while non-individual applicants must furnish an office address.
• Updated communication address rules: Applicants can choose a separate communication address for correspondence and PAN card delivery.
• Mobile number is mandatory: All applicants must provide a valid mobile number. Landline numbers are now optional.
• Existing PAN cards remain valid: PANs issued before 1 April 2026 continue to be valid and do not require re-application.
• Tax Year replaces Assessment Year: The Income Tax Act, 2025 introduces the concept of a ‘Tax Year’ in place of ‘Assessment Year’ for future tax periods.
• PAN-Aadhaar compliance remains important: Certain PAN holders who obtained PAN using an Aadhaar Enrolment ID were required to complete PAN-Aadhaar linking by 31 December 2025 to avoid their PAN becoming inoperative from 1 January 2026.

PAN Aadhaar Link Fee

A fee of ₹1,000 is payable for linking Aadhaar with PAN after the prescribed deadline. The payment is made through the Income Tax e-filing portal before submitting the PAN-Aadhaar linking request.

Here is a table of fees to be paid for linking PAN with Aadhaar:

How to Link PAN and Aadhaar Online?

The process to link PAN and Aadhaar involves two main steps:

I. Payment of Fees For PAN-Aadhaar Linking

• Visit the ‘e-Pay Tax’ page on the Income Tax e-Filing Portal.
• Select ‘Income Tax Act, 2025’ option and click ‘Continue’.
• Enter the ‘PAN’ number under ‘PAN/TAN’ and ‘Confirm PAN/TAN’ column, enter mobile number and click the ‘Continue’ button.
• After OTP verification, it will be redirected to the e-Pay Tax page. Click the ‘Continue’ button.
• Click the ‘Proceed’ button under the ‘Income Tax’ tab.
• 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.
  • Note: Some users may see ‘Assessment Year 2026-27’ instead of ‘Tax Year 2026-27’. However, for FY 2025-26 transactions, ‘Tax Year 2026-27’ and ‘Assessment Year 2026-27’ refer to the same period.
• 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. 

II. Submit Requests for Linking of Aadhaar Number and PAN

You can link your Aadhaar with PAN online through the Income Tax e-filing portal in two ways:

A. Linking of Aadhaar Number and PAN: Without Login

This method allows linking without logging into the portal.

• Go to the Link Aadhaar page.
• Enter your PAN and Aadhaar number and click the ‘Validate’ button.
• Enter your name as per your Aadhaar card and mobile number, tick the consent and click the ‘Link Aadhaar’ button.
• Enter the OTP received on your mobile number and click the ‘Validate’ button.
• 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: 

• After validating your PAN and Aadhaar, if a message appears saying ‘Payment details not found’, click ‘Continue to Pay Through e-Pay Tax’ to pay the linking fee.
• After payment or if you have already paid the fees, wait 4 - 5 working days for processing (though it usually reflects within 30-60 minutes) before submitting your PAN-Aadhaar linking request.

B. Linking of Aadhaar Number and PAN: With Login

This method requires logging into your e-filing account.

• Log in to the Income Tax e-filing portal. 
• 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’.
• Enter your Aadhaar number and click the ‘Validate’ button.
• You will see a pop-up message that ‘Your payment details are verified’. Click ‘Continue’ on the pop-up message.
• Enter your name as per your Aadhaar card, tick the consent and click the ‘Link Aadhaar’ button.
• 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 30 days.

How to Link PAN and Aadhaar via SMS?

Follow the steps to link PAN with Aadhaar via SMS after paying the fees of ₹1,000 for PAN-Aadhaar linking:

• Pay the ₹1,000 PAN-Aadhaar linking fee through the ‘e-Pay Tax’ page on the Income Tax e-Filing portal and keep the challan/receipt.
• Write the following SMS: UIDPAN <12 digit Aadhaar number> <10 digit PAN number>
• Send the SMS to ‘567678’ or ‘56161’.

You will receive an SMS regarding the status of your PAN Aadhaar link.

Note: You can link PAN-Aadhaar through the above SMS method only if you have paid the fees of ₹1,000 via the portal first and your name and date of birth matches exactly on your PAN and Aadhaar card. 

How to Link PAN and Aadhaar Offline?

• Visit the nearest PAN service centre (Protean or UTIITSL).
• Request the officials to link your PAN with Aadhaar through biometric-based authentication.
• Provide a copy of your PAN and Aadhaar card to the officials. 
• Complete biometric authentication at the centre.
• Pay the applicable ₹1,000 PAN-Aadhaar linking fee and any additional biometric authentication charges applicable at the service centre. 
• Collect the acknowledgement slip from the centre.

How Long does PAN Reactivation Take After Aadhaar-PAN Link?

PAN becomes operative within 30 days from the date of intimating Aadhaar, after payment of the applicable fee.

How to Check PAN and Aadhaar Link Status?

You can check the PAN and Aadhaar link status, through any of the following ways:

• Visiting the Link Aadhaar Status page and entering the required details. 
• Logging into the Income Tax e-filing portal and clicking on ‘Link Aadhaar Status’ option on the dashboard.
• Sending the following SMS to ‘567678’ or ‘56161’: UIDPAN <12 digit Aadhaar number> <10 digit PAN number>.
• Visiting the nearest PAN service centre and providing your PAN and Aadhaar number.

What Happens if PAN is Not Linked to Aadhaar?

If PAN and Aadhaar link process is not completed, the PAN becomes inoperative. The consequences of an inoperative PAN are:

• Tax refunds due under the Income Tax Act will not be issued.
• Interest will not be payable on such refund for the period during which the PAN remains inoperative.
• TDS or TCS will be deducted or collected at the higher rate applicable under Section 397(2) of the Income Tax Act, 2025.

The PAN can become operative again after the taxpayer intimates Aadhaar and pays the applicable ₹1,000 fee. Under Rule 162, the PAN becomes operative within 30 days from the date of such intimation.

CBDT Circular 9/2025: TDS/TCS Relief for Late Linking

CBDT Circular 9/2025 provides relief to taxpayers and deductors where a PAN was inoperative due to non-linking with Aadhaar but was later made operative. In such cases, higher TDS/TCS rates under Sections 206AA and 206CC may not apply, provided the PAN-Aadhaar linking is completed within the prescribed timelines. This helps avoid TDS/TCS defaults and related tax demands.

If the PAN is made operative within the above timelines, the deductor or collector will not be treated as a defaulter for applying normal TDS/TCS rates instead of the higher rates applicable to inoperative PANs.

Who is Exempt from PAN-Aadhaar Linking?

The following need not link their Aadhaar with PAN cards as they fall under the specified exempt categories as per Notification No. 37/2017 (still operative under the Income Tax Act, 2025):

• Non-Residents as per the Income Tax Act.
• Not a citizen of India.
• Citizens aged above 80 years at any time during the previous year.
• Residents of Assam, Meghalaya and Jammu and Kashmir.

Common PAN-Aadhaar Linking Errors and Fixes

Here are the common issues faced while linking Aadhaar with PAN:

How to Fix Name Mismatch for PAN-Aadhaar Linking?

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:

• Download the Aadhaar Enrolment and Update Form from the UIDAI website. 
• Fill in the form and submit it at the nearest Aadhaar Enrolment Centre or Aadhaar Seva Kendra.
• Submit the original Proof of Identity document (Passport, PAN, Voter ID, ration card, driving license, etc.) along with the form.
• Pay a fee of ₹75 for updating your name on your Aadhaar.
• You will receive an acknowledgement slip with a URN that you can use to track the status of your name update on your Aadhaar card.

Process to Update Name in PAN Card

• Visit the NSDL (Protean) portal or the UTIITSL portal.
• Select ‘Changes or Correction in PAN Data’.
• Enter the required details on the form.
• Upload supporting documents (Copy of the existing PAN card and Aadhaar card).
• Pay the prescribed fee. Download and save the acknowledgement receipt.

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.

How to Reactivate Inoperative PAN?

If your PAN has become inoperative because Aadhaar was not linked within the prescribed timeline, you can reactivate it by intimating your Aadhaar number after paying the applicable ₹1,000 fee.

• Pay the fee through the e-Pay Tax facility on the Income Tax e-filing portal.
• Submit the PAN-Aadhaar linking request through the Link Aadhaar facility.
• Wait for the request to be validated.

Once Aadhaar is successfully intimated, the PAN becomes operative within 30 days from the date of intimation, as prescribed under Rule 162.

Final Word

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 30 days. 

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