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AadhaarPAN Linking Cutoff Is Today as Deactivation Kicks In From January 1

Under CBDT rules, PAN operability now hinges on Aadhaar verification, bringing consequences for tax services, refunds and new investments.

Overview

  • From January 1, 2026, PANs not linked by December 31, 2025 will turn inoperative, blocking e-filing, delaying refunds and triggering higher TDS/TCS rates.
  • Linking completed after the deadline requires a ₹1,000 fee under Section 234H before the PAN can be restored to operative status.
  • An exemption from the fee applies to PANs allotted on or after October 1, 2024 using an Aadhaar enrolment ID, who can link at no charge through today.
  • Investors with an inoperative PAN generally cannot buy shares, register new SIPs or apply for IPOs, though selling existing holdings typically remains allowed.
  • Taxpayers can link or check status on the Income Tax e‑filing portal or via SMS, fix name or date mismatches through UIDAI or PAN service providers, and expect reactivation within days, up to about 30 days.