How to Link PAN with Aadhaar for ITR Filing: A Step-by-Step Guide (AY 2024–25)

Filing Income Tax Returns (ITR) has become increasingly digital and streamlined in India. One crucial compliance requirement for all taxpayers is the linking of PAN (Permanent Account Number) with Aadhaar. The Income Tax Department has made it mandatory to link PAN with Aadhaar for ITR filing, and failure to do so can result in consequences such as an inoperative PAN and rejection of your tax return.

In this comprehensive guide, we’ll explain why PAN-Aadhaar linking is important, the steps to link them online, what to do in case of errors, and the latest deadlines and penalties applicable for the Assessment Year (AY) 2024–25.

📌 Why Is Linking PAN with Aadhaar Important?

Under Section 139AA of the Income Tax Act, 1961, every person who has been allotted a PAN and is eligible to obtain an Aadhaar number must link the two. This linking serves several purposes:

• Avoids duplication of PAN cards
• Enhances transparency in tax filings
• Helps in curbing tax evasion
• Makes e-verification of ITR easier using Aadhaar OTP

If your PAN is not linked with Aadhaar, your PAN becomes inoperative, meaning:

• You cannot file ITR
• No TDS credit will reflect
• You cannot open bank accounts, demat accounts, or make financial investments

📅 Latest Deadline for PAN-Aadhaar Linking

As per the latest CBDT notification, the last date to link PAN with Aadhaar was 30th June 2023.
If you have not linked it yet, you can still do so after paying a late fee of ₹1,000.

✅ Who Needs to Link PAN with Aadhaar?

Mandatory For:

• All individuals having both PAN and Aadhaar
• Indian residents with taxable income

Exemptions Apply To:

• Residents of Assam, Jammu & Kashmir, and Meghalaya
• Non-resident Indians (NRIs) as per the Income Tax Act
• Individuals aged 80 years or above
• Foreign nationals

💡 How to Check if Your PAN is Already Linked to Aadhaar

Before proceeding with linking, you can check your PAN-Aadhaar linking status.

➤ Steps:

1. Visit: https://www.incometax.gov.in
2. Click on ‘Link Aadhaar Status’ on the homepage
3. Enter your PAN and Aadhaar number
4. Click on ‘View Link Aadhaar Status’

If already linked, the portal will confirm the status. If not, proceed to link them using the steps below.

🔗 How to Link PAN with Aadhaar Online

There are two methods to link PAN with Aadhaar:

1. Through the Income Tax e-Filing Portal

👉 Step-by-Step Process:

1. Visit: https://www.incometax.gov.in
2. Click on ‘Link Aadhaar’ under the Quick Links section on the homepage
3. Enter your:
• PAN number
• Aadhaar number
• Name as per Aadhaar
• Mobile number (linked with Aadhaar)
4. Tick the box if only the year of birth is mentioned on Aadhaar
5. Enter the captcha code and click ‘Link Aadhaar’

You will receive an OTP on your Aadhaar-registered mobile number. Enter the OTP to complete the process.

If the details match, the linking will be successful, and a message will confirm the same.

2. Through SMS

You can also link PAN with Aadhaar by sending an SMS to 567678 or 56161 from your registered mobile number.

Format:

UIDPAN <12-digit Aadhaar> <10-digit PAN>
Example: UIDPAN 123456789012 ABCDE1234F

Note: This facility is available only if your PAN and Aadhaar details match exactly.

💸 What If PAN and Aadhaar Are Not Linked?

If your PAN is not linked with Aadhaar:

• Your PAN becomes inoperative
• You won’t be able to file ITR
• TDS/TCS won’t reflect in Form 26AS
• You’ll face difficulties in banking, mutual fund, and demat transactions

Additionally, the CBDT has imposed a fine of ₹1,000 under Section 234H if PAN-Aadhaar linking is done after the due date.

💳 How to Pay ₹1,000 Late Fee for PAN-Aadhaar Linking?

➤ Step-by-Step Guide to Pay Fee:

1. Visit https://www.tin-nsdl.com or go directly to the e-Pay Tax section of the Income Tax portal
2. Choose Challan No. ITNS 280
3. Select:
• Tax Applicable: (0021) Income Tax (Other than Companies)
• Type of Payment: (500) Other Receipts
4. Enter PAN, assessment year (2024–25), address, and payment details
5. Make the payment of ₹1,000 using net banking, UPI, debit card, etc.

After payment, wait 4–5 days before linking Aadhaar using the e-Filing portal.

❗ Common Issues and How to Resolve Them

Issue	Solution
PAN name does not match Aadhaar	Update name on either PAN or Aadhaar to match
Mobile number not linked with Aadhaar	Visit nearest Aadhaar Seva Kendra to update mobile
OTP not received during linking	Retry or use another method like SMS
Inoperative PAN despite linking	Raise a grievance via the e-Filing portal's Helpdesk

🧾 Documents Required (If Details Mismatch)

• Proof of identity (Aadhaar, PAN)
• Proof of address (utility bills, bank statement)
• Proof of DOB (birth certificate, passport)

You can update Aadhaar details via https://uidai.gov.in or PAN details via https://www.tin-nsdl.com or https://www.pan.utiitsl.com

✅ Final Tips

• Link PAN with Aadhaar well before filing ITR
• Ensure name, DOB, and gender match on both cards
• Keep Aadhaar-linked mobile number active
• After linking, always check the status for confirmation

✍️ Conclusion

Linking your PAN with Aadhaar is not just a formality—it’s a mandatory step to ensure seamless ITR filing, processing of refunds, and compliance with Indian tax laws. With the Income Tax portal making it easier than ever, take a few minutes today to check your status and link both documents if pending. A small step now can save you from bigger issues later, including rejection of your ITR or inoperative PAN.

Stay compliant, stay stress-free this tax season!