Income Tax Department has resumed the facility of Aadhar PAN linking from 1st June 2022 with due payment as prescribed in CBDT Circular No.7/2022 dated 30.03.2022. The department has also released FAQs for the ease of the taxpayers.
1. Who needs to link Aadhaar and PAN?
Section 139AA of the Income Tax Act provides that every person who has been allotted a permanent account number (PAN) as of the 1st day of July 2017 and who is eligible to obtain an Aadhaar number shall intimate his Aadhaar number in the prescribed form and manner. In other words, such persons have to link their Aadhaar and PAN before the specified date mandatorily (Presently, 31.03.2022 without fee payment and 31.03.2023 with prescribed fee payment). For more details, refer to CBDT Circular No.7/2022 dated 30.03.2022.
2. For whom is Aadhaar-PAN linking not compulsory?
Aadhaar-PAN linking presently does not apply to any individual who is:
1. Residing in the States of Assam, Jammu and Kashmir, and Meghalaya;
2. A non-resident as per the Income Tax Act, 1961;
3. Of the age of eighty years or more at any time during the previous year;
4. Not a citizen of India.
"The exemptions provided are subject to modifications depending on subsequent government notifications on this subject."
For more details, refer to Department of Revenue Notification no 37/2017 dated 11th May 2017."
3. How to link Aadhaar and PAN?
Both registered and unregistered users can link their Aadhaar and PAN on the e-Filing portal, even without logging in. You can use the quick link Link Aadhaar on the e-Filing homepage to link Aadhaar and PAN.
4. How to make the prescribed fee payment for PAN-Aadhaar Linkage?
The fee payment for PAN-Aadhaar Linkage needs to be made through the e-Pay Tax functionality available on NSDL (now Protean) Portal. The prescribed fee must be paid under Major Head 0021, and Minor Head 500 and AY should be 2023-24 using Challan ITNS 280.
5. Payment for the PAN-Aadhaar Linking has already been made, but the e-Filing Portal is not allowing us to proceed further. What to do in this scenario?
The payment made at NSDL (now Protean) takes a few days to reflect at the e-Filing portal, so the taxpayer is advised to raise the PAN-Aadhaar linking request after 4-5 days of making payment.
6. If the taxpayer mistakenly made the payment under Minor head 500, how to get the refund for the same?
As per the existing legal framework, there is no provision for reimbursement for such payments made under the minor head 500.
7. What will happen if I don't link Aadhaar and PAN?
Kindly refer to Circular No. 7/2022 dated 30/3/2022.
8. I cannot link my Aadhaar with my PAN because there is a mismatch in my name/phone number/date of birth in Aadhaar and PAN. What should I do?
Correct your details in either PAN or Aadhaar database such that both have matching details. You can correct your PAN details on:
- The TIN-NSDL website, or
- UTIITSL's PANOnline Portal.
You can correct your Aadhaar details on the UIDAI website.
9. What should I do if my PAN becomes inoperative?**
Kindly refer to Circular No. 7/2022 dated 30/3/2022.
The author is the founder of M/s Puja Sharma and Associates, a Chartered Accountant firm in Jaipur. The team of professionals at the firm drive technology-enabled service offerings. Our internal and external processes are driven by technology at every stage.
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