Aadhaar-PAN linking deadline ends TODAY. Check extensions, late fees, penalty and more
The Central Board of Direct Taxes has set 31 December 2025 as the last date for linking Aadhaar with PAN, with non-compliance leading to inoperational PANs.
- Dec 31, 2025,
- Updated Dec 31, 2025 9:36 AM IST
The Central Board of Direct Taxes (CBDT) has set 31 December 2025 as the final deadline for Indian taxpayers to link their Aadhaar number with their Permanent Account Number (PAN). This initiative aims to verify taxpayer identities and prevent duplicate PANs. If the linking process is not completed by this date, the PAN will become inoperational from 1 January 2026, as per the latest CBDT notification. This will impact those relying on PAN for financial and tax-related activities.
EXTENSIONS AND LATE PENALTIES FOR PAN-AADHAAR LINKING
The process involves connecting the unique Aadhaar number with PAN. The deadline was previously extended from 30 June 2023 to 31 May 2024, each time with a late penalty. The extension to December 2025 gives taxpayers more time, but urgency remains as the window closes.
Missing this deadline activates Section 234H of the Income-tax Act, 1961, resulting in a ₹1,000 penalty. This also applies to those who missed earlier deadlines. Taxpayers are strongly advised to link Aadhaar and PAN to avoid disruptions in tax filings and related services.
FEE STRUCTURE AND TIMELY COMPLIANCE
No extra charge is levied if linking is completed by 31 December 2025. For those linking after this date, a late fee of ₹1,000 will be imposed, encouraging timely compliance and helping streamline taxpayer records in India.
ONLINE PROCESS FOR AADHAAR–PAN LINKING
The Aadhaar–PAN linking process is available online. Taxpayers should visit the official Income Tax portal, select 'Link Aadhaar,' enter their details, and verify using an OTP sent to their Aadhaar-registered mobile number. Confirmation and status updates are provided within a few working days.
For delayed linking, applicants must select the "₹500 Fee for delay in linking PAN with Aadhaar" option before proceeding. This fee structure addresses late compliance and supports the government's efforts to ensure proper identification of PAN holders.
CONSEQUENCES OF NON-COMPLIANCE AND IMPORTANCE OF LINKAGE
Failure to link Aadhaar with PAN by the deadline will render the PAN inoperational, affecting the ability to file tax returns and conduct transactions that require PAN authentication. The government stresses the importance of this linkage for transparency and efficient tax administration.
The CBDT's directive is part of wider efforts to optimise taxpayer identity management and reduce fraud. Taxpayers are encouraged to act before the deadline to avoid penalties or service interruptions, with the online process providing a straightforward way to comply.
The Central Board of Direct Taxes (CBDT) has set 31 December 2025 as the final deadline for Indian taxpayers to link their Aadhaar number with their Permanent Account Number (PAN). This initiative aims to verify taxpayer identities and prevent duplicate PANs. If the linking process is not completed by this date, the PAN will become inoperational from 1 January 2026, as per the latest CBDT notification. This will impact those relying on PAN for financial and tax-related activities.
EXTENSIONS AND LATE PENALTIES FOR PAN-AADHAAR LINKING
The process involves connecting the unique Aadhaar number with PAN. The deadline was previously extended from 30 June 2023 to 31 May 2024, each time with a late penalty. The extension to December 2025 gives taxpayers more time, but urgency remains as the window closes.
Missing this deadline activates Section 234H of the Income-tax Act, 1961, resulting in a ₹1,000 penalty. This also applies to those who missed earlier deadlines. Taxpayers are strongly advised to link Aadhaar and PAN to avoid disruptions in tax filings and related services.
FEE STRUCTURE AND TIMELY COMPLIANCE
No extra charge is levied if linking is completed by 31 December 2025. For those linking after this date, a late fee of ₹1,000 will be imposed, encouraging timely compliance and helping streamline taxpayer records in India.
ONLINE PROCESS FOR AADHAAR–PAN LINKING
The Aadhaar–PAN linking process is available online. Taxpayers should visit the official Income Tax portal, select 'Link Aadhaar,' enter their details, and verify using an OTP sent to their Aadhaar-registered mobile number. Confirmation and status updates are provided within a few working days.
For delayed linking, applicants must select the "₹500 Fee for delay in linking PAN with Aadhaar" option before proceeding. This fee structure addresses late compliance and supports the government's efforts to ensure proper identification of PAN holders.
CONSEQUENCES OF NON-COMPLIANCE AND IMPORTANCE OF LINKAGE
Failure to link Aadhaar with PAN by the deadline will render the PAN inoperational, affecting the ability to file tax returns and conduct transactions that require PAN authentication. The government stresses the importance of this linkage for transparency and efficient tax administration.
The CBDT's directive is part of wider efforts to optimise taxpayer identity management and reduce fraud. Taxpayers are encouraged to act before the deadline to avoid penalties or service interruptions, with the online process providing a straightforward way to comply.