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

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

Key Highlights

• Process to Link PAN-Aadhaar: Online via the Income Tax e-filing portal or via SMS. 
• Last Date to Link PAN-Aadhaar: PAN-Aadhaar linking deadlines have expired, and PANs not linked with Aadhaar are inoperative. 
• PAN-Aadhaar Linking After Deadline: You can still complete PAN Aadhaar linking by paying the ₹1,000 fee under Section 430 of the Income Tax Act, 2025 (earlier Section 234H of the Income Tax Act, 1961).
• Penalty for PAN-Aadhaar Linking After Deadline: ₹1,000 under Section 430 of the Income Tax Act, 2025 to delayed PAN-Aadhaar linking requests
• Reactivation of PAN Card After PAN-Aadhaar Link: PAN reactivation is typically processed within 30 days after submitting request for PAN-Aadhaar linking.

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

• Most Indian citizens applying for a new PAN card are required to provide their Aadhaar details as part of the PAN application process. 
• Applicants eligible to obtain an Aadhaar card must quote their Aadhaar number on the new PAN Form No. 93. 
• Form No. 93 has replaced the old legacy Form 49A from 1 April 2026.
• Applicants applying PAN through Form No. 93 must also complete Aadhaar-based authentication. 
• PAN will be issued through Aadhaar-based verification, and PAN and Aadhaar details will be linked during processing. 
• Applicants need not separately apply for PAN-Aadhaar linking. 
• From 1 April 2026, Form No. 94 has been introduced for Indian entities, Form No. 95 for foreign individuals and Form No. 96 for foreign entities. 
• The new PAN card application forms are prescribed under Rule 158 of IT Rules, 2026. However, the pending Form 49A applications filed before 31 March 2026 are valid and 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 Penalty & Fee

Taxpayers must pay a ₹1,000 penalty under Section 430 of the Income Tax Act, 2025 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:

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

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.

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.

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. 

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.

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: 

• 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 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.

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.

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:

Step 1: 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.

Step 2: Write the following SMS: UIDPAN <12 digit Aadhaar number> <10 digit PAN number>

Step 3: 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?

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.

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

After you submit a request for PAN-Aadhaar linking, it will take 7-30 days for your PAN card to become operative once the request is validated and approved.

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?

Your PAN will become inoperative if your PAN is not linked with Aadhaar. The consequences of an inoperative PAN are:

• Cannot file income tax returns or claim refunds 
• Tax Deducted at Source (TDS) will be charged at a higher rate of up to 20% under Section 397(2) of the Income Tax Act, 2025 (previously Section 206AA under the Income Tax Act, 1961)
• Tax Collected at Source (TCS) being collected at the higher of twice the applicable rate or 5% under Section 397(2) of the Income Tax Act, 2025 (earlier Section 206CC of the Income Tax Act, 1961)
• Cannot open a bank account, except for a Basic Savings Bank Deposit Account
• Cannot make an application for the issuance of a credit card
• Cannot open account with a depository, participant or custodian of securities 
• Cannot make payment of above ₹50,000 to purchase mutual fund units
• Cannot sell or purchase securities and shares of an unlisted company of above ₹1,00,000 per transaction
• Cannot make payment of above ₹50,000 to a company or an institution for acquiring its debentures or bonds

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 since they come under the exempt category 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:

Note: Before linking PAN with Aadhaar, ensure that your name, date of birth, gender, and mobile number details are updated and consistent across both databases to avoid rejection or delays.

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 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.

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. 

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