Who does not have to mandatorily link PAN-Aadhaar? Also check penalty details

Section 139AA of the Income Tax Act provides that every person who has been allotted a permanent account number (PAN) as on 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 mandatorily link their Aadhaar and PAN before the prescribed date (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.

Aadhaar-PAN linking presently does not apply to any individual who is:residing in the States of Assam, Jammu and Kashmir, and Meghalaya;a non-resident as per the Income Tax Act, 1961;of the age of eighty years or more at any time during the previous year;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".

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.

The fee payment for PAN-Aadhaar Linkage need to be made through 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.

The payment made at NSDL (now Protean) takes few days to reflect at the e-Filing portal, so taxpayer is advised to attempt raising PAN-Aadhaar linking request after 4-5 days of making payment.

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, orUTIITSL's PANOnline Portal.You can correct your Aadhaar details on the UIDAI website.