• First benefit of linking PAN with Aadhaar is that it provides an Audit Trail of all the transactions to the Income Tax Department.
• ITR filling will become easy as it eliminates various paper work and others receipts required to be submitted to the Income tax authorities.
• Linking of PAN with Aadhaar make easier for the government to track all the financial transaction which prevent various tax evasion made by assesses.
• It will solve the problem of one individual having multiple PAN cards and therefore reduces the possibility of fraudulent activities.
• Government can have a summarized record of one’s taxes attached to Aadhaar in case of any future references.
• After linking PAN with Aadhaar ,no assesses will escape from paying taxes and that will increase the revenue of government and government will be able to pass on the benefit to the people in form of subsidies etc.

Last Date of linking PAN with Aadhaar

The last date of linking PAN with Aadhaar is 30th June, 2023 and in case of failure penalty will be levied of rupees 1,000.

Consequences of not linking PAN with Aadhaar

• Assessee will not be able to file Income Tax Return.
• TDS/TCS will be charge at a higher rate.
• Form No. 26 AS will not appear and also certificates of TDS/TCS will not be available to the assessee.
• Assessee will not be able to submit form 15G/15H declaration for NIL – TDS.
• Assessee will not be able to purchase unit of Mutual Funds exceeding 50,000.
• Assessee will not be able to purchase Bank – overdraft or pay order in cash exceeding 50,000 in a day.

Persons Exempted from Linking PAN with Aadhaar

• A non-resident as per Income tax Act, 1961.
• Person having age of 80 years or more at any time during the previous year.
• Person who is not a citizen of India.
• Resident of North- Eastern states of Assam, Meghalaya and Union Territory of Jammu and Kashmir.

Pre-requisites for availing this service:

• Aadhaar linkage is not done before 31/03/2022.
• Valid PAN.
• Aadhaar number.
• Valid mobile number.

How to submit PAN Aadhaar Link Request (Pre-Login):

Step 1. Search e-filing on your web browser.
Step 2. Go to e-filing portal home page and click on ‘Link Aadhaar’ option under heading ‘Quick Link’ on the left side of homepage.
Step 3. Now, enter your PAN and Aadhaar number and then click on validate.
Step 4. Now, fill the mandatory details and click link Aadhaar.
Step 5. Now, enter the 6- digit OTP received on your registered mobile number and then
click on validate option.
Step 6. Now, you will see a Pop – Up message that your request for Aadhaar – PAN linking
is sent to the UIDAI for validation.

How to submit PAN Aadhaar Link Request (Post Login)

Step 1. Go to e-filing Portal Login on Dashboard, then click link Aadhaar option under profile.
Step 2. Now, enter your Aadhaar number and then click validate.

How to Link PAN and Aadhaar through SMS

Type : ‘UIDPAN Aadhaar-number PAN-number’ and send it to 567678 or 56161.

Steps to check the PAN card status

Step 1. Search Income tax e-filing portal on your web browser.
Step 2. After opening e-filing portal, click on ‘Link Aadhaar Status’ which is shown under
heading ‘Quick Link’ on the left side of homepage.
Step 3. Now, enter your PAN and Aadhaar number and click on ‘View Link Aadhaar Status’. A Pop- Up message will appear on your screen that your PAN is linked with the Aadhaar number.

How to make payment of Aadhaar PAN Link fee on e-Filing portal

Step 1. Go to e-Filing home page and click on Link Aadhaar under heading Quick Link.
Step 2. Enter your PAN and Aadhaar number.
Step 3. Now, click on continue to Pay through E-Pay Tax.
Step 4. Enter your PAN/TAN, Confirm PAN/TAN and mobile number to receive OTP.
Step 5. After OTP verification, you will be directed to e- pay Tax page.
Step 6. Now, click on Proceed on Income tax heading.
Step 7. Now, Select the Assessment year and Type of Payment as Other Receipts (500) and continue.
Step 8. Applicable amount will be Pre-filled against others and click continue.

Now, Challan will be generated. On the next screen, you have to select the mode of payment. You will be Re-Directed to the Bank Website where you can make the payment.

Written by
Nikhil Chand (Articled Assistant)
Articled Clerk