Link your PAN with Aadhaar; mandatory to avoid penalties and keep your PAN active.
Jurisdiction
All of India
Who applies
All PAN holders who have not yet linked their PAN with Aadhaar; mandatory for individuals to keep PAN operative
Typical time
Instant to 7 days (online); up to 30 days (offline via designated centres)
Fee
₹1,000 (late fee applicable since 1 July 2023; linking after the deadline requires fee payment)
| # | Document | Type needed | Purpose |
|---|---|---|---|
| 1 | PAN Card | Self-attested Copy | PAN number required to initiate the linking request on the e-Filing portal |
| 2 | Aadhaar Card | Self-attested Copy | 12-digit Aadhaar number required to submit the linking request; name and date of birth must match PAN records |
| 3 | Challan 280 payment receipt (for late fee) | Download / Print | Proof of ₹1,000 fee payment (Minor Head 500 — Fee for delay in linking PAN with Aadhaar) required before linking can proceed |
| 4 | Mobile number registered with Aadhaar | Original | OTP for Aadhaar-based authentication is sent to the Aadhaar-linked mobile number |
Original documents: Carry originals only for in-person visits — do not hand them over permanently unless explicitly required.
Since the free linking deadline has passed, you must first pay a fee of ₹1,000 before submitting the linking request. Log in to the e-Filing portal at incometax.gov.in, go to 'e-Pay Tax' under Quick Links, and create a Challan 280 payment with Assessment Year 2024-25, Minor Head 500 (Fee for delay in linking PAN with Aadhaar). Pay via net banking or debit card. The payment must reflect in the system — allow 4–5 hours (and up to one working day) before proceeding to the linking step.
After confirming the fee payment is reflected, visit incometax.gov.in. On the homepage, under 'Quick Links', click 'Link Aadhaar'. You do not need to log in — the linking can be done without login. Enter your PAN number, Aadhaar number, and the name as it appears on your Aadhaar. For linking with a name mismatch (e.g., initials vs. full name), check the 'I have only year of birth in Aadhaar' checkbox if applicable.
Click 'Continue' and enter the OTP sent to your Aadhaar-registered mobile number. If OTP authentication is not possible (mobile number not linked to Aadhaar), you may visit an Aadhaar Seva Kendra to first update your mobile number in Aadhaar. After OTP validation, click 'Link Aadhaar' to submit the request. A confirmation message is displayed, and an SMS is sent to your registered mobile number.
The linking is not instantaneous — it may take up to 7 working days for UIDAI and NSDL/UTI-ITSL to confirm the link. To check the status, go to incometax.gov.in > Quick Links > 'Link Aadhaar Status' and enter your PAN and Aadhaar numbers. The status will show as 'PAN–Aadhaar linking is under process' until confirmed. Once confirmed, the status changes to 'Your PAN is linked to Aadhaar'.
If your PAN had become inoperative due to non-linking, check that it is reactivated after successful linking. An inoperative PAN attracts higher TDS (double the normal rate), prevents ITR filing, and blocks other financial transactions. After linking, the PAN should become operative within 30 days. You can verify the PAN status using the 'Verify your PAN' link on the e-Filing portal. If PAN remains inoperative despite linking, contact the e-Filing helpdesk.
Income Tax Department, Ministry of Finance
Exceptional cases — grievance or exemption claim
Reviews exemption claims from mandatory linking (NRI, super senior citizen) and handles grievances where the portal does not process the link due to data mismatch.
Ministry of Electronics and Information Technology
Step 3 — OTP-based Aadhaar authentication
Authenticates the Aadhaar OTP submitted by the taxpayer and confirms to NSDL/UTI-ITSL that the Aadhaar details match the records.
Initiate PAN–Aadhaar linking request, check linking status, pay the late fee via e-Pay Tax, and verify PAN operative status.
Update mobile number linked to Aadhaar (required if OTP is not being received) and verify Aadhaar details before linking.
An unlinked PAN is treated as inoperative — TDS is deducted at twice the applicable rate on all payments, ITR filing is blocked, and refunds are withheld until the PAN is reactivated.
The ₹1,000 fee must be paid and reflect in the system (up to one working day) before the portal will process the linking request; submitting before the payment reflects leads to an error.
If the name on PAN records differs from the name in Aadhaar (e.g., full name vs. abbreviated name), the linking is rejected; correct the name on either PAN or Aadhaar before relinking.
Aadhaar OTP authentication requires a mobile number registered with UIDAI; if your mobile is not updated in Aadhaar, visit an Aadhaar Seva Kendra first before attempting to link.
The portal may show 'linking under process' for several working days; do not submit multiple requests, as this can cause errors in the backend system.