PAN-Aadhaar linking, status, consequences, fix.

Section 139AA of the Income Tax Act requires every PAN holder (except specified categories) to link PAN with Aadhaar. The latest linking deadline is specified by CBDT notification. For PANs that remain unlinked past the deadline:

• PAN becomes INOPERATIVE under Section 139AA(2).
• Can be made operative again by paying INR 1,000 fee under Section 234H and completing the linking.

Exempt categories (do NOT need to link):

• Non-Resident Indians (NRI).
• Not a citizen of India.
• Residents of Assam, Jammu and Kashmir, Meghalaya.
• Super senior citizens (above 80 years of age).

If you fall in any exempt category, update your PAN record on the e-filing portal to reflect the exemption.

• Higher TDS rate under Section 206AA: deductor must deduct at 20% (or applicable rate if higher) instead of the normal rate. For salary / interest / rent / professional fees, this is punitive.
• Higher TCS rate under Section 206CC: 5% or applicable rate on sale of goods / LRS remittances / overseas tour packages.
• ITR filing allowed but not processed: Centralised Processing Centre (CPC) will not process your return, no 143(1) intimation, no refund issued.
• Refund of past years frozen: pending refunds not credited while PAN is inoperative.
• Specified transactions blocked: Section 139AA(2) proviso disables PAN for specified transactions (bank account opening, FD above threshold, property purchase, mutual fund investment, share purchase above threshold).
• GST registration linked to PAN: GST portal access may be affected depending on registration state.
• DIN / company compliance: Director Identification Number linked to PAN; MCA filings affected.

1. Check status first: login to incometax.gov.in → Services → Link Aadhaar → Link Aadhaar Status. Shows 'Linked', 'Not Linked', or 'Linked but Inoperative'.
2. If 'Not Linked' and before deadline: simply link via Link Aadhaar section. Enter Aadhaar number and name as per Aadhaar. If names match (even partially), link completes immediately.
3. If 'Linked but Inoperative' (post-deadline):
4.   a. Pay INR 1,000 Section 234H fee via Challan 280 on tds.tin.nsdl.com. Select 'Fee for Linking Aadhaar with PAN' as the type.
5.   b. Wait 24-48 hours for payment to reflect in the e-filing portal.
6.   c. Submit the Link Aadhaar request on the portal with the Challan reference.
7.   d. PAN becomes operative within 7-30 days typically (sometimes faster).
8. If name mismatch: either correct name on PAN (via NSDL / UTI PAN services) or correct name on Aadhaar (UIDAI update process). Smaller mismatches (minor spelling) often auto-resolve during linking.
9. If date of birth mismatch: more serious. Must correct one of the two (usually easier to correct Aadhaar) before linking.

• Error: Name mismatch — Aadhaar name is 'Mr Durgesh Chavda' but PAN name is 'Durgesh K. Chavda'. Fix: update PAN name via NSDL / UTI PAN application (processing 15-30 days).
• Error: DOB mismatch — different birth dates on PAN and Aadhaar. Fix: typically easier to correct Aadhaar (UIDAI online or at Aadhaar Seva Kendra).
• Error: Aadhaar not generated — Aadhaar enrolment ID exists but final Aadhaar number not generated. Fix: check UIDAI status; may need to re-enrol.
• Error: PAN already linked with different Aadhaar — indicates fraud or data entry error. Raise grievance on incometax.gov.in.
• Error: Fee payment not reflected — wait 48 hours; if still not reflected, raise grievance with Challan proof.
• Linking submitted but PAN still inoperative after 30 days — raise grievance on portal with linking acknowledgement.

Last updated: 2026-10-10.