PAN-Aadhaar linking by June 30, 2023: Not mandatory for these exempted categories

According to Section 139AA of the Income-tax Act, 1961, every person who has been allotted a PAN as on July 1, 2017, and is eligible to obtain an Aadhaar number, is required to link their Aadhaar with PAN within the June 30 deadline.

The mandatory linking of Aadhaar with PAN does not apply to four categories
1) Residents of the states of Assam, Jammu and Kashmir, and Meghalaya
2) Non-resident Indians (NRIs) as per the Income-tax Act, 1961
2) Anyone who was of the age 80 years or more at any time during the previous year
4) Individuals who are not a citizen of India
Those who fall in any of the above categories, do not have to link their PAN with their Aadhaar by June 30, 2023. However, if they want, they can voluntarily link the two documents. For other individuals, it is
mandatory to link their Aadhaar with their PAN by the June 30 deadline.

After June 30, 2023, the PAN of taxpayers who fail to intimate their Aadhaar, as required, will become inoperative, and all the consequences under the Act for not furnishing, intimating, or quoting the
PAN will apply to such taxpayers, the Central Board of Direct Taxes (CBDT) earlier said.

A late fee of Rs 1,000 will be applicable to link PAN with Aadhaar now.