New Delhi: If your PAN is not linked with Aadhaar, it can become inoperative and tax may be required to be deducted at a higher rate until the PAN becomes operative again. The Income Tax Department’s e-filing portal allows users to check Aadhaar–PAN link status and submit a linking request online in pre-login or post-login mode.
Why now: The department’s official FAQ lists several implications once PAN becomes inoperative and states these continue until PAN becomes operative.
- Fee point: ₹1,000 fee (minor head 500) is required for late linking, paid in a single challan.
- Who should act: Individuals whose PAN is not linked with Aadhaar and who are not covered under the exemption categories listed in the FAQ.
- What changes if PAN turns inoperative: Higher-rate TDS and disruptions to return/refund/proceedings processing, until PAN becomes operative again.
Core facts
Section 139AA provides that every individual who has been allotted PAN as on 01-07-2017 and who is eligible to obtain Aadhaar shall intimate Aadhaar in the prescribed form and manner, subject to exemptions. The FAQ states Aadhaar–PAN linkage is not compulsory for individuals residing in Assam, Jammu and Kashmir, and Meghalaya; non-residents (as per the Income-tax Act, 1961); people aged 80 years or more at any time during the previous year; and non-citizens of India.
If PAN becomes inoperative, the FAQ lists implications including inability to file a return using the inoperative PAN, pending returns not being processed, pending refunds not being issued, pending proceedings not being completed, and tax being required to be deducted at a higher rate. The FAQ also states these consequences take effect from 1 July 2023 and continue until PAN becomes operative.
How to check and link
To check link status, use “Link Aadhaar Status” under “Quick Links” on the e-filing portal, enter PAN and Aadhaar number, and view the status message after validation.
For late linking where fee is applicable, the FAQ states the prescribed fee is ₹1,000 from 01-07-2022 and it must be paid in a single challan under minor head 500 before submitting the Aadhaar–PAN linkage request. The user manual states the payment flow is “Continue to Pay Through e-Pay Tax,” then select the relevant Assessment Year and choose “Other Receipts (500)” as the Type of Payment. (The FAQ’s illustrated steps show AY 2023–24, but the portal instructs users to pick the relevant year for their case.)
If payment is already made but not reflected, the FAQ advises attempting the linking request after 4–5 days, and it adds that the same challan can be used for re-submission if linking fails after payment. The FAQ also states there is no provision for refund of fee paid under section 234H for late linkage under minor head 500.
FAQs
Use “Link Aadhaar Status” under Quick Links on the Income Tax e-filing portal, enter your PAN and Aadhaar number, and view the status message displayed after validation on screen.
The official FAQ says PAN becomes inoperative and lists impacts including inability to file ITR using the inoperative PAN, pending returns not being processed, pending refunds not being issued, and tax being required to be deducted at a higher rate until PAN becomes operative.
No, the FAQ states Aadhaar–PAN linkage is not compulsory for individuals residing in Jammu and Kashmir (and certain other categories). It also notes that exempt-category users who voluntarily want to link must still pay the specified fee.
The FAQ states the prescribed fee is ₹1,000 from 01-07-2022, payable under minor head 500 in a single challan before submitting the Aadhaar–PAN linking request on the portal. It also states there is no refund provision for the fee paid u/s 234H.
Disclaimer: This guide summarises the Income Tax Department’s published FAQ and user manual; for case-specific eligibility, exemptions, or mismatch corrections, use official channels or consult a tax professional.
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