Overview
- With no fresh extension announced, the CBDT’s December 31, 2025 deadline has lapsed and enforcement begins January 1, 2026.
- Post‑deadline linking requires a ₹1,000 fee under Section 234H and can be completed on the Income Tax e‑filing portal using the e‑pay tax option with OTP verification.
- Status can be checked without login on the e‑filing site or by SMS in the format 'UIDPAN ' to 567678 or 56161.
- An inoperative PAN blocks return filing, delays or denies refunds with no interest, triggers higher TDS/TCS rates, and restricts KYC, new investments, IPO applications and SIP registrations, though selling existing holdings is generally allowed.
- After successful linking, PANs typically reactivate within a few days and can be restored within about 30 days, while a prior fee exemption applied only to PANs allotted via Aadhaar enrolment ID from October 1, 2024 up to the deadline.