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Rules 2026

PAN-Aadhaar Linking

Linking your PAN with Aadhaar is mandatory under Section 139AA of the Income Tax Act 2025 and Rule 114 of the Income-tax Rules 2026. Here is what it means and how to do it.

Section 139AA of the Income Tax Act 2025 requires every PAN holder to link their PAN with their Aadhaar number. The rule exists to reduce tax evasion by ensuring one person cannot hold multiple PANs. If your PAN is not linked by the due date, it becomes inoperative — you cannot file your ITR, receive refunds, or use it for most financial transactions.

Rule 114 of the Income-tax Rules 2026 sets out the procedure for linking. The process is entirely online through the Income Tax Department's portal.

Key facts

Linking is mandatory

Every PAN must be linked to Aadhaar. If your PAN is not linked by the due date, it is treated as inoperative — you cannot file an ITR, receive refunds, or conduct financial transactions that require PAN.

One Aadhaar per PAN

A single Aadhaar number can be used to link with one PAN only. If you have more than one PAN, you must surrender the extra PANs. Using more than one PAN is a civil offence under the Income Tax Act 2025.

Linking fee

The linking fee is ₹1,000 (including GST) when done through the Income Tax Department's online portal. This fee is a one-time charge per PAN.

Instant e-PAN available

If you do not have a PAN, you can apply for a free e-PAN using your Aadhaar number at incometax.gov.in. The e-PAN is delivered electronically within a few minutes.

How do I link PAN with Aadhaar online?
Visit incometax.gov.in and go to 'Link Aadhaar' under the 'Quick Links' section. Enter your PAN and Aadhaar number, verify with the OTP sent to your Aadhaar-registered mobile number, and pay the ₹1,000 fee. The linking is confirmed instantly and a confirmation message is shown on screen.

What happens if I do not link my PAN with Aadhaar?
Your PAN becomes inoperative. You cannot file an ITR, receive income tax refunds, or use the PAN for banking transactions that require it. The incometax.gov.in portal will prompt you to link when you try to file a return.

Can I link my minor child's PAN with their Aadhaar?
Yes. If your minor child has a PAN, you can link their PAN to their Aadhaar through the incometax.gov.in portal. You will need the minor's Aadhaar and PAN, and the OTP must come from the Aadhaar-registered mobile of the parent or guardian.

My PAN shows 'already linked' but I never linked it — what do I do?
Visit the NSDL facilitation centre or the nearest Income Tax office with your original PAN and Aadhaar card. You can also check the linkage status on incometax.gov.in. If the linkage was done fraudulently, file a complaint with the IT department immediately.

Is the ₹1,000 linking fee refundable?
No. The fee is non-refundable once the linking is completed successfully. If the linking fails due to a technical error on the government portal, the fee is either not charged or is refunded automatically to the payment source.

Sources

Last reviewed by FinWiz24 Research Desk.