Overview
- The Central Board of Direct Taxes set December 31, 2025 as the last date to link PAN with Aadhaar, with unlinked PANs turning inoperative from January 1, 2026.
- The requirement covers individuals assigned PAN as of July 1, 2017, with the deadline applying to PANs issued on or before October 1, 2025, while new PAN applicants after July 1, 2025 are linked automatically during application.
- An inoperative PAN blocks filing and processing of income‑tax returns and refunds, halts pending proceedings such as defective returns, and can lead to higher TDS/TCS.
- Linking is completed on the Income Tax e‑Filing portal via the Link Aadhaar option with UIDAI validation and possible OTP, and processing can take several days.
- If linking is attempted after the deadline, a Rs 1,000 fee may be required through the e‑Pay Tax process before the request is accepted, and status checks are available on the portal.