PAN-Aadhaar Link Status: How to Check, Link PAN and Reactivate an Inoperative PAN

If PAN is not linked with Aadhaar when linking is required, it may become inoperative. This can affect tax refunds and tax deducted or collected at source (TDS/TCS). You can check the link status online, submit a linking request and, if your PAN is inoperative, make it operative by completing the required steps.

The Income-tax Act, 2025 came into force on 1 April 2026. The Income Tax Department’s current portal instructions refer to the earlier linking provision, section 139AA of the Income-tax Act, 1961, and its corresponding provision, section 262 of the 2025 Act. The steps below reflect the portal process available as of October 2026.

Who needs to link PAN with Aadhaar?

In general, an individual who was allotted PAN on or before 1 July 2017 and is eligible to obtain Aadhaar must intimate their Aadhaar number and link it with PAN. For new PAN applicants, linking may happen during the application process when Aadhaar is used.

A special deadline applied to people allotted PAN using an Aadhaar Enrolment ID before 1 October 2024. They had to submit their actual Aadhaar number by 31 December 2025. PANs in this group that were not linked by that date became inoperative from 1 January 2026, subject to the applicable exemption rules.

The Income Tax Department identifies these broad exempt categories:

• Individuals residing in Assam, Jammu and Kashmir, or Meghalaya.
• Non-residents under the applicable income-tax law.
• Individuals aged 80 or older at any time during the relevant previous year.
• Individuals who are not Indian citizens.

Check the current conditions before relying on an exemption. For example, living outside India does not by itself establish that you are a non-resident for income-tax purposes. Your residential status is determined under the applicable tax law. TaxClear’s guide to PAN requirements and common NRI misconceptions explains why an NRI should check their status rather than assume an exemption.

What happens when PAN is inoperative?

An inoperative PAN is not the same as a cancelled PAN. It remains in the tax system, but some tax-related processes may be restricted until it becomes operative.

The consequences can include:

• A tax refund being held or not issued while the PAN is inoperative.
• No interest being payable on the refund for the period specified under the applicable rules.
• TDS or TCS being applied at a higher rate where the relevant provisions require it.
• Limits on access to some e-Filing portal services.

The exact TDS/TCS outcome depends on the applicable provisions and transaction. A higher deduction is not necessarily a separate penalty, but it can affect your cash flow. Check your tax credit records and refund status after the PAN becomes operative. TaxClear’s guide to common reasons an ITR refund may not be received discusses how an inoperative PAN can affect a refund.

How to check PAN-Aadhaar link status

You can check the status without logging in or after logging in.

Check status without logging in

1. Go to the Income Tax e-Filing portal.
2. Under Quick Links, select Link Aadhaar Status or Link Aadhaar/View Status.
3. Enter your PAN and Aadhaar number.
4. Select View Link Aadhaar Status.
5. Read the message displayed.

The portal may show that the PAN and Aadhaar are linked, that the request is in progress, or that they are not linked.

Check status after logging in

1. Sign in to the e-Filing portal.
2. Select Link Aadhaar Status from the dashboard, or open My Profile and choose Link Aadhaar Status.
3. Review the status shown for your PAN and Aadhaar.

If you need to check whether your PAN is active or inoperative, use the portal’s Verify PAN Status service as well. Link status and PAN operational status are related, but they are not the same check. After you submit a linking request, allow time for it to be processed before concluding that the request failed.

How to link PAN with Aadhaar

The linking service is available to registered and unregistered users. Before starting, keep these ready:

• Your PAN and Aadhaar number.
• Access to a valid mobile number for portal verification or e-Pay Tax steps.
• Payment details if the portal requires a delayed-linking fee.
• Matching personal details on your PAN and Aadhaar records.

You can start from the portal’s Link Aadhaar quick link or from your profile after signing in.

1. Open Link Aadhaar on the e-Filing portal.
2. Enter your PAN and Aadhaar number, then select Validate.
3. If the portal confirms that a fee is payable, complete the e-Pay Tax steps before submitting the linking request.
4. After payment is recognised, return to the Link Aadhaar service.
5. Enter and validate the PAN and Aadhaar details again.
6. Submit the linking request and note any acknowledgement or status message.
7. Check Link Aadhaar Status later to confirm that the request succeeded.

Paying the fee alone does not link PAN with Aadhaar. You must submit the linking request separately.

Fee for linking PAN with Aadhaar

For delayed linking, the prescribed fee is ₹1,000. The current portal provides for payment under Other Receipts (Minor Head 500), with the subtype for the fee for delay in linking PAN with Aadhaar. The applicable amount should appear in the payment flow.

For the current Income-tax Act, 2025 process, the portal’s instructions direct users to select the applicable Act and tax year when paying. The menu names may change, but the steps generally follow this path:

1. Open e-File and select e-Pay Tax.
2. Select the applicable Income Tax Act. For a current-year payment under the new framework, select the Income-tax Act, 2025.
3. Choose New Payment and the Income Tax tile.
4. Select the relevant tax year.
5. Choose Other Receipts (500) and the subtype for the fee for delay in linking PAN with Aadhaar.
6. Confirm the pre-filled amount, generate the challan and complete payment through an available method.

Use the applicable Act and tax year shown for your payment. Do not use an unrelated challan or payment category. Save the challan details.

The portal says payment details may take four to five working days to appear in the linking service. If you have already paid but the portal says no payment details are found, wait for the payment to be reflected and try again. Check the challan’s payment category if it remains missing.

How to make an inoperative PAN operative

To make an inoperative PAN operative, you generally need to pay the prescribed fee, submit your Aadhaar number through the linking service and wait for the request to be processed.

Under the current Rule 162 procedure, after the required fee is paid and Aadhaar is intimated, the PAN is to become operative within 30 days from the date of intimation. This is not necessarily the same as 30 days from the date you paid the fee. Check both the linking request status and the PAN status after submitting your details.

A practical checklist:

• Confirm that you are required to link Aadhaar and do not qualify for an exemption.
• Check that the PAN and Aadhaar belong to you and have compatible details.
• Pay the fee through the correct e-Pay Tax option if required.
• Submit the linking request; do not stop after paying.
• Save the challan and request acknowledgement.
• Check the linking status and verify that the PAN has become operative.

Do not assume the PAN will become operative immediately after payment. Allow the processing period and check the portal before using PAN for a time-sensitive transaction or filing.

What to do if the request fails

Name, date of birth or gender does not match

Compare the details in your PAN and Aadhaar records. If they do not match, correct the inaccurate record through the appropriate PAN service provider or UIDAI, then submit the linking request again. Small differences in spelling or date format can prevent validation.

Aadhaar is linked to another PAN

If the portal reports that your Aadhaar is already linked with another PAN, or that your PAN is linked with another Aadhaar, do not keep submitting new requests. The Income Tax Department’s guidance says you may need to contact your Jurisdictional Assessing Officer to resolve the incorrect linkage.

Payment is not appearing

Confirm that the challan was paid under the correct minor head and subtype. Wait four to five working days for the payment to be reflected, then try again. If it still does not appear, use the portal’s grievance or support process and keep the challan details available.

Your PAN remains inoperative after linking

Check whether the link request is still pending, failed validation or was submitted with incorrect details. If it is successful but PAN status remains inoperative after the processing period, raise a request through the e-Filing portal or contact the Jurisdictional Assessing Officer. Keep the linking acknowledgement and fee challan.

You believe you are exempt

Do not pay a fee or submit details based only on an assumption. Check the exemption conditions and current portal guidance. If the portal still shows your PAN as inoperative, contact the department through the relevant service request or your Jurisdictional Assessing Officer to have the status reviewed.

Common mistakes to avoid

• Checking only whether Aadhaar was submitted, without confirming that the link succeeded.
• Assuming payment automatically submits the linking request.
• Paying under the wrong Act, tax year, challan head or subtype.
• Repeatedly submitting a request while payment is still processing.
• Assuming an NRI is exempt only because they live abroad.
• Treating an inoperative PAN as cancelled.
• Assuming a successful link will make PAN operative instantly.
• Ignoring a mismatch or an existing link with another PAN or Aadhaar.

Keep the payment challan, request acknowledgement and status messages until the PAN is confirmed as operative. If you have an upcoming ITR, refund or tax transaction, check the status early so there is time to resolve a mismatch or delayed request.

FAQs

Is PAN-Aadhaar linking still required in 2026?

It remains required for individuals covered by the applicable linking rules. The Income-tax Act, 2025 applies from 1 April 2026, and the portal’s current guidance refers to section 262 of that Act as the corresponding provision for linking.

How much is the late fee to link PAN with Aadhaar?

The prescribed delayed-linking fee is ₹1,000. Confirm the amount and payment category shown in the e-Pay Tax portal before paying.

How long does it take to make an inoperative PAN operative?

Under the current procedure, PAN is to become operative within 30 days from the date Aadhaar is intimated after payment of the required fee. The payment may take several working days to appear before you can submit the linking request.

Can an NRI ignore PAN-Aadhaar linking?

Not automatically. The exemption depends on whether the person is a non-resident under the applicable income-tax rules and meets the relevant conditions. Check the rules for your circumstances and verify your PAN status.

What if my PAN and Aadhaar details do not match?

Correct the inaccurate details in the PAN or Aadhaar record through the relevant service provider, then submit the linking request again. If the Aadhaar is already linked to another PAN, contact your Jurisdictional Assessing Officer.

Does paying the fee reactivate my PAN immediately?

No. Payment is only one step. You must submit the Aadhaar-PAN linking request and wait for the portal to process it. Check both the link status and PAN status before treating the PAN as operative.