PAN-Aadhaar Linking Deadline On Dec. 31: These Groups Are Exempted From Mandatory Linking — Check Details
For groups which do not fall in the exempted category, linking PAN and Aadhaar by Dec. 31 is mandatory to ensure compliance.
The deadline to link PAN with Aadhaar card is fast approaching on Dec. 31 and taxpayers must complete the process promptly to avoid compliance issues. Aadhaar–PAN linking is mandatory under the Income Tax Act to ensure transparency, eliminate duplicate PANs and strengthen financial monitoring.
After multiple extensions, the authorities have announced that it is mandatory to link PAN and Aadhaar cards by Dec. 31. Stepping into the new year without this compliance can result in the PAN card becoming inoperative. This can lead to issues with filing income tax returns, receiving refunds, opening or operating bank and demat accounts, conducting high-value transactions, among other things.
The last date to complete Aadhaar-PAN linking is Dec. 31, 2025. Taxpayers who attempt to link the documents after the deadline will be required to pay a late fee of Rs 1,000 before completing the process.
However, the income tax department has confirmed that there are certain groups that have been exempted from this requirement.
This Dec. 31 deadline applies only to PAN holders who obtained their PAN using an Aadhaar Enrolment ID before Oct. 1, 2024 and not the Aadhaar number itself. According to the Central Board of Direct Taxes (CBDT), such individuals must intimate their Aadhaar number by the end of 2025.
Which Groups Are Exempted From PAN-Aadhaar Linking?
On its website, the tax department has also clarified which groups are exempted from this requirement. "People who fall under the exempted category will not be subject to the effects of PAN becoming inoperative," the website states.
According to officials, Aadhaar-PAN linkage is not compulsory for certain categories of individuals. This exemption applies to individuals residing in the states of Assam, Jammu and Kashmir and Meghalaya. It also includes those who are classified as non-residents under the Income-tax Act. Additionally, senior citizens aged 80 years or above at any time during the previous financial year are exempt from this requirement. Individuals who are not citizens of India are also not required to link their Aadhaar with PAN.
For groups which do not fall in the exempted category, linking PAN and Aadhaar by Dec. 31 is mandatory to ensure compliance. For this, one can easily visit the tax portal and do not need an account to make the necessary changes.
"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 home page to link Aadhaar and PAN," the tax department states.
Steps To Link Aadhaar with PAN Online
Visit eportal.incometax.gov.in/iec/foservices/#/pre-login/bl-link-aadhaar
Enter your PAN details in the required field.
Enter your Aadhaar number correctly.
Click on "Validate" to verify the entered details.
Complete the process by following the on-screen instructions and submit the request.
