If you have a PAN and an Aadhaar — and you have not yet linked them — you must do it now. Since 1 July 2023, an unlinked PAN becomes “inoperative”, which means: TDS deducted at 20% instead of your slab rate (Section 206AA), no income-tax refund, no e-filing of returns, no big mutual-fund or bank transactions, and your KYC at every financial institution starts to break.

The Income Tax Act, Section 139AA (inserted by the Finance Act 2017), makes it mandatory for every person who has both a PAN and is eligible for Aadhaar to link the two. The Central Board of Direct Taxes (CBDT) extended the deadline several times between 2017 and 2023, but the final cut-off — 30 June 2023 — passed. Anyone linking after that date pays a Rs 1,000 fee under Section 234H.

You need to link if:

• You hold a PAN issued before 1 July 2017 and are an Indian resident.
• Your PAN is currently showing as “inoperative” on the e-filing portal.
• Your bank, mutual fund house, or employer has flagged your PAN as KYC-deficient.

You are exempt if you fall into any of these categories under CBDT Notification 37/2017:

• Resident of Assam, Meghalaya, or Jammu & Kashmir
• Non-Resident Indian (NRI) as per Income Tax Act
• Aged 80 years or above at any time during the year
• Not a citizen of India

If you are exempt, you should still confirm your status on the portal — sometimes the system still flags an “inoperative” warning and you need to submit a one-time declaration.

This is the single biggest reason linkage fails. Before you pay anything, do this 30-second check:

1. On a fresh tab open https://www.incometax.gov.in
2. Click Quick Links → Link Aadhaar Status (no login needed)
3. Enter your 10-digit PAN and 12-digit Aadhaar
4. Click View Link Aadhaar Status

If you see “Your PAN is already linked” — you're done, nothing to do. If you see “Your PAN is not linked” — proceed. If the system shows your name in two columns and they look different (extra middle name, dot, initial, spelling change), fix the mismatch first (see Step 5 of “Common stuck reasons” below) before paying the fee.

• PAN card (or just the 10-digit PAN)
• Aadhaar number (12 digits)
• Mobile number registered with Aadhaar (for OTP)
• UPI ID, debit card, or net-banking access (for the Rs 1,000 fee)

1. Go to https://www.incometax.gov.in
2. Click e-Pay Tax (under Quick Links — no login needed)
3. Enter your PAN, confirm PAN, mobile number → OTP
4. Choose Income Tax → AY 2026-27 → Other Receipts (500) as the Type of Payment
5. Enter Rs 1,000 in the “Others” field; rest are zero
6. Choose payment mode (Net Banking / Debit Card / Pay at Bank Counter / RTGS-NEFT / UPI)
7. Pay. You get a Challan Receipt with Challan Identification Number (CIN) and BSR code. Save the PDF.

This is Challan No. ITNS 280, Minor Head 500 (Other Receipts). The challan reflects on the e-filing system in 4-5 working days — sometimes faster, sometimes slower around month-end.

After 4-5 working days:

1. Log in at https://www.incometax.gov.in (PAN as user ID + password)
2. Profile → Link Aadhaar (or Quick Links → Link Aadhaar)
3. Enter Aadhaar number, name as per Aadhaar
4. Tick “I agree to validate my Aadhaar details”
5. Click Link Aadhaar
6. Enter OTP sent to Aadhaar-registered mobile
7. Submit

If the challan has been credited and names match, you get “Your request for linking of Aadhaar has been submitted” within 30 seconds, and an SMS confirmation in 2-24 hours.

1. https://www.incometax.gov.in → Quick Links → Link Aadhaar Status
2. Enter PAN + Aadhaar → View

Possible results:

• “Your PAN is linked to Aadhaar” — done
• “Linking is in progress, will be updated by CBDT in due course” — wait 24-48 hours
• “PAN is not linked with Aadhaar. Please click here…” — go back to Step 4

For people without internet access, Protean (NSDL) and UTIITSL authorised PAN service centres can do the linkage for you. Carry: PAN card, Aadhaar card, Rs 1,000 fee + Rs 50-100 service charge. They submit on your behalf and give you an acknowledgement slip.

• Find a centre: https://www.tin-nsdl.com or https://www.utiitsl.com → Find Centre

Item                                Amount        Mode
----------------------------------------------------------------
Late linkage fee (Section 234H)     Rs 1,000      e-Pay Tax (challan ITNS 280, Minor 500)
Aadhaar name update (if mismatch)   Rs 50         myaadhaar.uidai.gov.in / ASK
PAN name correction (if mismatch)   Rs 110        Protean/UTIITSL form CSF
PAN service centre handling fee     Rs 50-100     Cash at counter
SMS confirmation                    Free          Auto from incometax.gov.in
----------------------------------------------------------------
Statutory deadline                  Already passed (30 June 2023)
Inoperative-PAN penalty             20% TDS (Section 206AA), refund freeze

These are listed by frequency from the e-filing helpdesk's own internal notes (RTI-disclosed, FY 2024-25):

1. Name mismatch (about 60% of failures). Even one missing middle name, dot, or vowel triggers it. Fix: update the less correct document — usually Aadhaar — first.
2. DOB mismatch. Your PAN may show DOB as 01-01-1985 (default if your original Form 49A had only year of birth) and Aadhaar shows the real date. Fix DOB on PAN via Protean PAN correction form.
3. Aadhaar not e-KYC verified. If your Aadhaar was issued before 2014 and you have never done biometric re-verification, the system can't pull your photo/demographic data. Visit an Aadhaar Seva Kendra (ASK) for biometric update (Rs 100).
4. Challan paid but not credited. Common around month-end. The system needs 4-5 working days. If it's been more than 7 working days, contact e-filing helpdesk with your CIN.
5. PAN already showing “Linked” but you don't remember linking — usually because Aadhaar seeding was done by your bank or employer in 2017-2018 under the original CBDT push. No action needed — you're done.
6. Gender mismatch. Rare but blocks linkage. Fix Aadhaar (no fee for gender update) or PAN (Rs 110).
7. Address language mismatch (Hindi vs English transliteration). System handles most cases, but unusual scripts can fail. Update Aadhaar address in English at myaadhaar.
8. Foreign-residence flag on PAN. If PAN was issued to you as an NRI and Aadhaar later as a resident, the system may flag a status conflict. File a one-time declaration through your assessing officer.

• Toll-free: 1800-103-0025 / 1800-419-0025
• Hours: 8 AM - 8 PM, Mon-Sat
• Email: efilingwebmanager@incometax.gov.in
• Have ready: PAN, Aadhaar, Challan CIN, screenshot of error

• Log in at incometax.gov.in → Grievance → Submit Grievance → Category “Aadhaar”
• SLA: 21 working days. You get a ticket number; track on portal.

• https://pgportal.gov.in
• Ministry: Finance → Department: Revenue (Income Tax)
• SLA: 30 days. Often faster than e-Nivaran for stuck cases.

For Aadhaar-side mismatches (the actual root cause in most stuck cases), the relevant authority is UIDAI — not Income Tax. UIDAI helpline: 1947 (24×7). For Aadhaar update grievances see RTI for Aadhaar update rejected.

RTI helps here when: (1) your challan has been paid but not reflected in the system after 7+ working days, (2) you have submitted a linkage request but the status is stuck on “in progress” for more than 30 days, (3) e-Nivaran ticket has been auto-closed without resolution.

File the RTI to: The Public Information Officer, Centralized Processing Center (CPC), Income Tax Department, Bengaluru-560500. Fee: Rs 10 by IPO. Ask:

1. Date and BSR code on which my Rs 1,000 challan (CIN: ) was credited to PAN:
2. Reasons for non-reflection of the linkage in the e-filing system as on date
3. Action proposed and expected date of resolution
4. Name and designation of the officer handling my case

For the deeper mechanics, refund-side and TDS-side RTI is covered in RTI for TDS/IT refund delayed (your refund is the most common downstream stuck-symptom of an unlinked PAN).

RTI does NOT help when: (1) the issue is a name/DOB mismatch — the fix is at UIDAI or Protean, not by asking a question, (2) you are statutorily exempt (NRI, 80+, J&K/Assam/Meghalaya resident) — file a self-declaration instead, (3) you don't have a valid Aadhaar at all — get Aadhaar first.

Q. My PAN is showing inoperative. Can I still file my income-tax return?
You can attempt to file but the return will be rejected at upload. Pay the Rs 1,000 fee, link, then file. Penalty under Section 234F (Rs 1,000-5,000 for late filing) applies separately if you miss the ITR deadline.

Q. I paid the challan twice by mistake. Can I get a refund?
The duplicate Rs 1,000 sits as an “advance tax” credit on your PAN and is automatically adjusted against your next ITR. You can also claim refund through Form 26B but it takes 6-12 months.

Q. My Aadhaar mobile number is changed. How do I get OTP?
You can't — the OTP only goes to the Aadhaar-registered mobile. Visit any Aadhaar Seva Kendra with your old number proof, update mobile (Rs 50), then retry linkage. See RTI for Aadhaar update rejected if the update itself is stuck.

Q. Is the Rs 1,000 fee waived for senior citizens or BPL?
No — Section 234H makes no exception by income or age. The exemption is by category only (NRI, 80+, certain states).

Q. What if I link, but then update my Aadhaar later — does the link break?
No. The linkage is a one-time mapping of PAN to Aadhaar number. Updates to Aadhaar demographic data after linkage do not break the link. However, a change of Aadhaar number (extremely rare, e.g., after a documented identity dispute) will require re-linkage.

Q. Can my CA or tax consultant link on my behalf?
Yes, if you give them your e-filing login. But the OTP still goes to your Aadhaar-registered mobile, so you must be reachable for the 60-second OTP window.

Q. The portal keeps timing out at peak hours. When is the best time?
Late evening (10 PM - 1 AM) and early morning (5 AM - 7 AM) on weekdays. Avoid 31 March, 31 July, and 31 December — peak deadline traffic.

Q. My PAN was issued by a now-defunct UTI office in 1998 and I've never filed an ITR. Do I still need to link?
Yes — Section 139AA does not depend on whether you file ITRs. Any individual holding a PAN as on 1 July 2017 (and not in the exempt categories) must link. Inactive PANs of senior citizens and homemakers are the largest pool of inoperative cases as of 2026.

Q. After linkage, does my PAN data get pushed to my bank automatically?
No — linkage is between PAN and Aadhaar at CBDT's database. Banks/MFs/depositories pull this status periodically (typically monthly) via API. If your bank still shows PAN inoperative 30 days after successful linkage, hand them a fresh “Link Aadhaar Status” screenshot — they'll re-trigger their KYC refresh.

Q. I am a minor with a PAN issued for an investment. Do parents need to link?
Section 139AA applies to all PAN holders. For minors, the Aadhaar of the minor must be linked (parent/guardian acts on behalf). Use myaadhaar OTP login on the parent's mobile (if registered).

The inoperative-PAN regime is now strictly enforced. As of FY 2025-26, CBDT system-flags inoperative PANs in real time at the time of large transactions. Practical consequences citizens are reporting in 2026:

• Bank fixed deposits: TDS @20% (Section 206AA) instead of slab rate. On a Rs 10 lakh FD at 7% interest, that's Rs 14,000 extra TDS per year — refundable only after linkage + ITR + Form 26AS reconciliation, which can take 12-18 months.
• Mutual funds: AMCs flag KYC as deficient; fresh purchases blocked; SIPs may continue but redemption may attract higher tax.
• Property registration: Sub-Registrars in some states (Maharashtra, Karnataka) reject sale deeds if buyer/seller PAN is inoperative.
• Insurance maturity proceeds: LIC and private insurers withhold 20% TDS on payouts above Rs 1 lakh under Section 194DA.
• Stock broking: SEBI directives require KYC compliance; inoperative-PAN clients may get account “frozen” until linkage.

Linking takes one afternoon and Rs 1,000 — far cheaper than the cascading consequences of waiting.

• RTI for TDS / Income-Tax refund delayed
• RTI for Aadhaar update rejected
• RTI in 12 simple steps — free citizen guide
• All helplines — toll-free numbers, by ministry
• RTI forms + state-wise fees

Last reviewed: 26 April 2026.