PAN-Aadhaar Link (2026): How to Link Online, Check Status, ₹1,000 Fee & What Happens If You Don’t

Quick Answer

• Who must link? Every PAN holder who is eligible for Aadhaar, except the exempt groups listed below.
• How to link? Online on the Income Tax e-filing portal (no login needed), by SMS, or offline at a PAN service centre.
• Late fee? ₹1,000, paid through e-Pay Tax (Minor Head Other Receipts (500), sub-type “Fee for delay in linking PAN with Aadhaar”).
• Deadlines: General deadline was 30 June 2023 — unlinked PANs became inoperative from 1 July 2023. A separate group (PANs issued on an Aadhaar Enrolment ID) had until 31 December 2025.
• What if you ignore it? Your PAN becomes inoperative. No refunds, higher TDS/TCS, ITR filing blocked, and KYC for new transactions can fail.
• Law: Section 139AA of the Income-tax Act, 1961 — now Section 262(6) of the Income-tax Act, 2025 (from Tax Year 2026-27).

Why PAN-Aadhaar linking matters

The government made PAN-Aadhaar linking a legal requirement in 2017. The rule is Section 139AA of the Income-tax Act, 1961. From Tax Year 2026-27, the same rule lives in the new law as Section 262(6) of the Income-tax Act, 2025.

If your PAN is not linked, it stops working. An inoperative PAN cannot be used for tax filing, refunds, or most financial transactions that need a working PAN.

The deadlines are already past for most people. The general deadline was 30 June 2023. PANs that were still unlinked after that date became inoperative from 1 July 2023.

One group got a separate window. PANs issued on the basis of an Aadhaar Enrolment ID before 1 October 2024 had to be linked with the actual Aadhaar number by 31 December 2025 (CBDT Notification No. 26/2025, dated 3 April 2025, under Section 139AA(2A)). From 1 January 2026, any of those PANs that remain unlinked also became inoperative.

So do not wait for a new deadline. If your PAN is still unlinked, link it now.

Who must link and who is exempt

Must link

• All resident individuals who hold a PAN and are eligible for Aadhaar.
• PAN holders whose PAN was issued on an Aadhaar Enrolment ID (the special case above).

Exempt from linking

Category	Why exempt
NRIs (non-resident Indians)	Linking applies to residents eligible for Aadhaar
Persons aged 80 years or more	Age-based exemption
Non-citizens of India	Not covered by the linking rule
Residents of Assam, Meghalaya, and Jammu & Kashmir	State-specific exemption notified by the CBDT

If you belong to an exempt category, you do not need to link, and your PAN does not become inoperative for this reason.

Deadline recap

PAN type	Linking deadline	What happens after the deadline
General PAN	30 June 2023	Inoperative from 1 July 2023
PAN issued on Aadhaar Enrolment ID (before 1 Oct 2024)	31 December 2025	Inoperative from 1 January 2026
PAN still unlinked today	Link now	Stays inoperative until you link it

How to link Aadhaar with PAN online (no login needed)

This is the method most people should use. It takes a few minutes.

1. Open https://www.incometax.gov.in in your browser.
2. On the home page, click Quick Links → Link Aadhaar.
3. Enter your PAN (10-character alphanumeric number) and your Aadhaar (12-digit number).
4. Click Validate. The system checks the two numbers.
5. If the numbers match, a new screen asks for:
6. Name exactly as it appears on Aadhaar (spelling, spaces, and order all matter).
7. Mobile number registered with Aadhaar.
8. Click Link Aadhaar.
9. An OTP will be sent to the Aadhaar-registered mobile number.
10. Enter the OTP and click Validate.

If the OTP is correct, the portal shows a success message. Save a screenshot or note the confirmation shown on screen.

What to do if the request fails

• Name mismatch — the name you typed must match Aadhaar exactly. Fix the name first: update the Aadhaar name through UIDAI (online or at a centre) or correct the PAN name using the PAN correction form. Then try linking again.
• Mobile not registered — you must update your Aadhaar mobile number before linking. The OTP can only go to the number linked with Aadhaar.
• “Payment details not found” — if you just paid the fee, wait 4–5 working days for the payment to reflect, then submit the link request again.

Linking via SMS

If you have the Aadhaar-registered mobile in hand, SMS linking works too.

1. From the Aadhaar-registered mobile, send a text in this exact format:

UIDPAN <12-digit Aadhaar> <10-character PAN>

1. Send the message to 567678 or 56161.
2. You will receive an acknowledgement SMS.

If you get a failure message, check the format, the numbers, and whether the mobile is the one registered with Aadhaar.

Offline linking at a PAN service centre

If you cannot use the internet or SMS, you can link offline.

1. Visit the nearest PAN service centre (Protean, UTIITSL, or another authorised agency).
2. Ask for Annexure-I (the “Link Aadhaar with PAN” form).
3. Fill in your PAN, Aadhaar, name as on Aadhaar, and mobile number.
4. Attach photocopies of your PAN card and Aadhaar card.
5. Pay the applicable charges at the centre, including the ₹1,000 late fee if it applies to you.
6. Collect the acknowledgement receipt. Keep it safe until your PAN shows as linked.

How to check the linking status

Online status check

1. Go to https://www.incometax.gov.in.
2. Click Quick Links → Link Aadhaar Status.
3. Enter your PAN and Aadhaar numbers.
4. Click View Link Aadhaar Status.

The screen will show whether your PAN is linked. If you are logged into the e-filing portal, the status also appears on your dashboard.

Check the status again a few days after linking. It can take time for the status to update.

Late fee: ₹1,000

Linking after the deadline needs a fee of ₹1,000. The fee is levied under Section 234H of the 1961 Act — now Section 430 of the Income-tax Act, 2025. The fee has applied to general PAN holders linking after 30 June 2023. For the Enrolment-ID group, no extra fee applied if they linked within their window (by 31 December 2025); after that, the fee applies.

How to pay the fee

1. Open e-Pay Tax from Quick Links on the e-filing portal (no login needed).
2. Enter your PAN, confirm it, and verify with the OTP sent to your registered mobile.
3. Select the Income Tax tile and click Proceed.
4. Select the current assessment year shown on the portal, and choose Minor Head → Other Receipts (500).
5. From the sub-type list, select “Fee for delay in linking PAN with Aadhaar”. The ₹1,000 amount is pre-filled.
6. Pay with net banking, debit card, UPI, NEFT/RTGS, or at a bank counter. Save the challan receipt.

After payment, wait 4–5 working days before you submit the online linking request. The system needs time to update the payment record.

What happens if you do not link PAN with Aadhaar?

The consequences are set out in Rule 114AAA of the Income-tax Rules, 1962 — now Rule 162 of the Income-tax Rules, 2026:

Consequence	What it means in plain words
Refunds stop	No income-tax refund will be paid while the PAN is inoperative.
No interest on refunds	Interest on a delayed refund is not paid for the period the PAN was inoperative.
Higher TDS	Tax deducted at source is charged at the higher rate under Section 206AA of the 1961 Act — now Section 397(2) of the 2025 Act.
Higher TCS	Tax collected at source is charged at the higher rate under Section 206CC.
ITR filing blocked	You cannot file or verify an income-tax return with an inoperative PAN.
KYC problems	Banks, mutual funds, and brokers may block new investments, trading, and KYC updates until the PAN works again.

The PAN becomes operative again after successful linking. Most taxpayers see the status change within 7–30 days; ClearTax notes reactivation is typically processed within 30 days.

An inoperative PAN also affects your return. If you have not filed yet, read our step-by-step guide to filing ITR online — but fix the PAN first, or the return will not go through. Pending refunds stay stuck too; see how to check your income-tax refund status. If you already missed a deadline, our belated ITR guide explains the fee and interest that apply.

What changed and what stayed the same

What changed:

• New section numbers. 139AA is now Section 262(6), and the ₹1,000 fee under 234H is now Section 430 of the Income-tax Act, 2025. The old numbers still work in conversation, but the new Act is the law from Tax Year 2026-27.
• Enrolment-ID PANs got a hard deadline. Budget 2025 stopped accepting Aadhaar Enrolment IDs in place of Aadhaar numbers from 1 October 2024. PANs issued on an Enrolment ID had to be updated with the real Aadhaar number by 31 December 2025.
• New PANs are auto-linked. From 1 April 2026, the PAN application needs an Aadhaar number, and the new PAN is issued already linked. Fresh PAN holders do not need a separate linking step.

What stayed the same:

• The ₹1,000 fee amount.
• The three linking methods: online, SMS, offline.
• The consequences of an inoperative PAN: no refund, higher TDS/TCS, blocked ITR filing.
• The exempt groups: NRIs, people above 80, non-citizens, and residents of Assam, Meghalaya, and Jammu & Kashmir.

Dealing with name mismatches

Linking will fail if the name on PAN and Aadhaar do not match exactly.

1. Fix the Aadhaar name — visit the UIDAI portal or an Aadhaar enrolment centre, submit identity proof, and request a name correction.
2. Fix the PAN name — file a PAN correction request with the Income Tax Department, with proof of the correct name (for example, passport or voter ID).

Only after the names match can you link the two numbers.

Stay away from third-party sites

Several unofficial websites claim to link PAN and Aadhaar for a fee. Do not use them.

• The only official portal is https://www.incometax.gov.in (the Income Tax e-filing portal).
• Third-party sites can expose you to fraud and extra charges, and they may not update the government’s records.

If you need help, use the official PAN service centres or a qualified Chartered Accountant.

Frequently Asked Questions

How do I check if my PAN is linked with Aadhaar?

Go to the e-filing portal’s Quick Links → Link Aadhaar Status, enter your PAN and Aadhaar, and view the result. The status also appears on your dashboard after you log in. Check again a few days after linking if it still shows as pending.

Is PAN-Aadhaar linking free?

No, not anymore. Linking after the deadline needs a ₹1,000 fee under Section 430 of the Income-tax Act, 2025 (earlier Section 234H of the 1961 Act). You pay it through e-Pay Tax before submitting the link request. The Enrolment-ID group could link free within their window, which ended 31 December 2025.

Who is exempt from PAN-Aadhaar linking?

NRIs, persons aged above 80 years, non-citizens of India, and residents of Assam, Meghalaya, and Jammu & Kashmir are exempt. If you are in one of these groups, you do not need to link, and your PAN does not become inoperative for this reason.

Can I link Aadhaar with PAN using SMS?

Yes. From the Aadhaar-registered mobile, send UIDPAN <12-digit Aadhaar> <10-character PAN> to 567678 or 56161. You will get an acknowledgement SMS. The mobile must be the one registered with Aadhaar, or the request will fail.

How many days does it take for PAN to become operative again after linking?

Usually 7–30 days. Most people see the PAN become operative within a week, but the rule allows up to 30 days. If it takes longer, check the status on the portal and keep your acknowledgement or confirmation safe.

What happens if my PAN is not linked with Aadhaar?

The PAN becomes inoperative. No refunds are paid, TDS and TCS are charged at higher rates, ITR filing is blocked, and KYC for new transactions can fail. Linking later makes the PAN operative again, but you do not get back the refund interest lost during the inoperative period.

Official Sources

• Income Tax e-Filing Portal — incometax.gov.in
• Income-tax Act, 2025 — indiacode.nic.in
• CBDT / Income Tax Department — incometaxindia.gov.in

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Related guides

• Section 139A is Now Section 262: PAN Rules Under the New Income Tax Act
• How to File ITR Online on the Income Tax e-Filing Portal (2026): Step-by-Step Guide
• Section 139 is Now Section 263: ITR Filing Rules Under the New Income Tax Act

Disclaimer: This article is for general information only and is not tax advice. Tax rules change from time to time. Verify the current position on the official portals linked above or consult a qualified tax professional before acting.