The deadline to link PAN with Aadhaar using the final Aadhaar number is December 31, 2025, for those who obtained their PAN via an Aadhaar enrolment ID before October 1, 2024. Failing to comply will render the PAN inoperative from January 1, 2026, blocking tax filings, refunds, banking transactions, and investments.

Why link PAN with Aadhaar?

Linking integrates identity verification across financial systems, preventing duplication and ensuring compliance with Income Tax Department rules. This mandate, extended via Notification No. 26/2025 on April 3, 2025, targets specific PAN holders to update records with permanent Aadhaar details. Exemptions apply to new PAN applicants or certain categories, but most individuals must act to avoid disruptions.

Consequences of missing deadline

An inoperative PAN triggers higher tax deductions at source, halts ITR filing, and restricts financial services like loans or mutual funds. Taxpayers may face a Rs 1,000 late fee if linking was due earlier (pre-July 2017 PANs), payable via the e-filing portal before submission. Over Rs 600 crore in penalties has already been collected from prior delays.

Step-by-Step linking process

Visit the Income Tax e-filing portal (incometax.gov.in), select “Link Aadhaar” under Quick Links, enter PAN, Aadhaar, and captcha, then submit with OTP verification from your mobile. A Rs 1,000 fee applies for late cases; check status first via “Link Aadhaar Status” using PAN and Aadhaar. Success shows a green checkmark; mismatches in name, DOB, or mobile require UIDAI updates beforehand.

Steps on e-filing portal

Visit incometax.gov.in/iec/foportal and click “Link Aadhaar” under Quick Links on the homepage. Enter your PAN, Aadhaar number, and captcha, then submit to view the instant status- green checkmark means linked, red indicates pending or unlinked. No OTP required for status check; results appear immediately.

Missing the PAN-Aadhaar linking deadline of December 31, 2025, renders your PAN inoperative from January 1, 2026, blocking key financial and tax activities.

Tax filing disruptions

You cannot file Income Tax Returns (ITR) or claim refunds for prior filings, leading to compliance issues and potential notices from the Income Tax Department. Form 26AS will show incomplete TDS/TCS details, complicating return verification.

Financial transaction blocks

Salary credits, SIP investments, mutual fund redemptions, and loan approvals halt as banks and institutions require valid PAN for KYC. High-value transactions trigger higher TDS rates under Section 206AA.

Penalties and reactivation

A Rs 1,000 late fee applies under Section 234H for delayed linking, payable via e-Pay Tax before submission. Reactivate by linking post-deadline on the e-filing portal, but expect processing delays during UIDAI validation