By: Mr. Mohit Shetty - 2nd June, 2022

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Section 139AA of the Income Tax Act states that every person who has been allotted and who is eligible to obtain Aadhaar number shall link his PAN with Aadhaar.

There are certain individuals who meet certain conditions are not mandated to link PAN-AADHAAR. Conditions being if an individual is:

  1. A resident of the state/Union Territory of Assam, Jammu and Kashmir and Meghalaya.
  2. A non-resident as defined in Income Tax Act 1961.
  3. 80 years or more.
  4. Not a citizen of India.

Section 234H was inserted into the Finance Act of 2021 for levying late fees on the persons who are responsible to obtain and link PAN with Aadhaar number but who failed to do so. The recent deadline for linking the PAN with Aadhaar was 31st March, 2022, after numerous extensions.

As per CBDT circular dated 30th, March 2022 taxpayers now have been given time till 31st March, 2023 to link their PAN with Aadhaar with a nominal amount of fee. Taxpayers will be required to pay a fee of Rs. 500 from 1st April, 2022 till 30th June, 2022 and a fee of Rs. 1,000 thereafter till 31st March, 2023. Once the payment is made you can input the challan details and get the linking process completed.

You can link your PAN with Aadhaar by following process:

  1. Open the Income Tax e-filing portal Go on the Quick links Tab seen on the left hand side of your screen and click “Link Aadhar” option to link your PAN and Aadhaar. Screenshot of the page how it is seen after clicking is attached below:

    Link Aadhar
  2. The Penalty fee of Rs. 500 or Rs. 1000 must be paid through NSDL site Click on proceed under CHALLAN NO./ITNS 280 for submission of Aadhaar-PAN linking request.

  3. Please make sure fee payment is done under Minor head 500 (Other Receipts), Major head 0021 [Income Tax (Other than Companies)] and A. Y as 2023-24 in single challan. The payment made at NSDL site takes weeks’ time to update the challan. It is advisable to try to link after a week.

  4. Make sure you're paying the fee under the headings listed above. If you don't pay the fee under the headings listed above, then there is no refund provision to claim the money back.

  5. If there is PAN Aadhaar mismatch in name/mobile no/DOB etc than correct your details on

    For PAN

    For Aadhaar


    By visiting physically in respective centre where the facility to update is available.

If you don’t link your PAN and Aadhaar till the stipulated extended period of time of 31st March, 2023 than your PAN will become in-operative and it will be treated as invalid as per the Income Tax Act.

Note: The above conditions are subject to change as and when notified by the Authority from time to time.


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