Query ?? sms facility for adhar link with pan .

SMS FACILITY FOR ADHAR LINK WITH PAN

The Income Tax Department has urged taxpayers to link their Aadhaar with their PAN, using an SMS-based facility.It can be done by sending an SMS to either 567678 or 56161.

1) Pls tell me that SMS require to be send to 567678/56161 by my own cell no ( CA 's cell no ) or my client's cell no ?

2) What is the procedure of this SMS facility ?

3) Last date for link before 01/07/2017 , so for refund cases if there is a mismatch between pan & adhar card , then do you think that there may be a problem for getting refund ( AY 2017-2018 ) ? then what should i do ?

Thanks