[FAQs] on Aadhaar-PAN Linking

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  • By Taxmann
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  • Last Updated on 24 March, 2023

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Q1. How to link Aadhaar with PAN?

If your Aadhaar number isn’t yet linked with PAN then every time you login on e-filing portal you, you shall be shown a popup message asking you to link Aadhaar with PAN. Use the link given in the pop-up window to link the Aadhaar with PAN.
 
Alternatively, you can also follow the below steps to link Aadhaar with PAN:
 
2. Go to ‘Profile Settings’ and click on ‘Link Aadhaar’
 
3. Enter your ‘Aadhaar number’, ‘Name as per Aadhaar’ and click on ‘Link Aadhaar’. In case you Aadhaar Card is carrying just year of birth then you have to check on the option on ‘I have only year of birth in Aadhaar Card’
 
4. You are also required to give consent to validate Aadhaar details with UIDAI in order to complete process of linking.
 
5. If the details as per PAN and Aadhaar are same, the linking shall be done automatically.

Q2. What are the different modes to link Aadhaar with PAN?

It is mandatory to link Aadhaar number with PAN to file income tax return. Government has prescribed following modes to link Aadhaar number with PAN:

a) SMS:  

Send SMS to 567678 or 56161 from your registered mobile number in the following format: UIDPAN<SPACE><12 Digit Aadhaar Number><SPACE><10 Digit PAN> For E.g., UIDPAN 123456789000 EPOPE1234E

b) Online: 

  • By visiting the website of the PAN Service providers (i.e., www.tin-nsdl.com or www.utiitsl.com). Click on the button ‘Link Aadhaar to PAN’ which will direct you to the income-tax website.

c) Paper mode:

File one page Form along with minimal fee with the designated PAN centre. Copies of PAN card, Aadhaar card are to be furnished.

Q3. How can I link my Aadhaar number with PAN if there is minor mismatch in my name appearing in Aadhaar and PAN?

Earlier, Income-tax Dept. was allowing linking of Aadhaar Number with PAN if there was minor mismatch in the name appearing in PAN compared to the name appearing in Aadhaar Card. Identity of taxpayers were verified by sending One Time Password (OTP) to mobile number registered with UIDAI. 
 
However, with effect from 01-12-2017 UIDAI has discontinued the practice of verifying the user’s identity with OTP. Therefore, Aadhaar number cannot be linked with PAN if there is any mismatch in the name entry in the records of Aadhaar and PAN. Taxpayers are required to rectify either of the documents, PAN or Aadhaar, so as to complete the process of linking these two records.

Q4. Why am I not able to link my Aadhaar with PAN, though my name as per Aadhaar and PAN is same?

There are certain reasons due to which a taxpayer might not be able to link his Aadhaar number with his PAN. Some of the reasons are:

a) Phone number of taxpayer is not updated in Aadhaar database: 

Taxpayers cannot link their Aadhaar number with PAN if their phone number is not updated in the Aadhaar database. In this case taxpayers are required to visit the Aadhaar Facilitating Center to update their phone number in Aadhaar database.

b) Gender Mismatch: 

In case of gender mismatch, taxpayers won’t be able to link Aadhaar with PAN. In this case, taxpayers are required to change the gender either in Aadhaar database or in PAN database.

c) Date of birth: 

Aadhaar won’t be linked to PAN in case there is mismatch in date of birth of the taxpayer. However, taxpayers whose Aadhaar Card contains only the Year of Birth and it matches with the PAN records, linking of these two documents would not be difficult.

Q5. Whether my PAN will be treated as invalid if I do not link my Aadhaar number with PAN?

As per proviso to Sec 139AA(2), in case assesse fails to intimate the Aadhaar Number, the PAN allotted to the person shall be treated as invalid and the other provisions of this Act shall apply, as if the person had not been allotted PAN. 
 
However, in case of Binoy Viswam v. Union of India [2017] 82 taxmann.com 211 the Supreme Court has partially stayed the operation of Proviso to Section 139AA(2). It held that if the assesse does not hold the Aadhaar number then PAN should not be considered invalid. However, if assesse is holding Aadhaar number he must intimate it to the Department.
 
Your PAN will be treated as invalid if you do not link it with Aadhaar number as the Apex Court has given relief in those cases where taxpayers did not possess Aadhaar number. 

Q6. I do not have Aadhaar number. Whether my PAN will be treated as invalid if I do not link my PAN with Aadhaar number? 

As per proviso to Sec 139AA(2), in case assesse fails to intimate the Aadhaar Number, the PAN allotted to the person shall be treated as invalid and the other provisions of this Act shall apply, as if the person had not been allotted PAN. 
 
In the case of Binoy Viswam v. Union of India [2017] 82 taxmann.com 211, the Supreme Court has partially stayed the operation of Proviso to Section 139AA(2). It held that if the assesse does not have the Aadhaar number then PAN should not be considered as invalid.
 
Your PAN will not be treated as invalid if you do not link it with Aadhaar number as you do not possess Aadhaar number.

Q7. What is the last date to link Aadhaar with PAN?

As per provisions of Section 139AA(2) every person who has been allotted PAN as on July 1, 2017, who is eligible to obtain Aadhaar, shall intimate his Aadhaar number to the department on or before a date to be notified by the Govt. The Govt. has notified June 30, 2018 as the last date for linking of Aadhaar with PAN.
 

Q8. I cannot get my Aadhaar number by the end of due date of filing Income-tax Return. How can I file ITR without linking Aadhaar with PAN?

E-filing website doesn’t allow filing of ITR without linking Aadhaar number with PAN. However, recently, the Kerala and Gujarat High Courts in the cases of Prasanth Sugathan v. UOI [2017] 84 taxmann.com 73 (Kerala) and Bandish Saurabh Soparkar v. UOI [2017] 87 taxmann.com 48 (Gujarat) respectively allowed taxpayers to file their returns manually without furnishing the Aadhaar number or enrollment ID of Aadhaar application form. The Courts held that taxpayers who do not have Aadhaar have to be allowed to file their returns before department in hard copy for relevant year as an interim measure. However, it would not be obligatory for department to process such returns and Dept. may demand the Aadhaar number from the taxpayers while processing such returns.
 
Therefore, it is suggested that you should file the ITR manually by visiting jurisdictional income-tax office by relying on the above judgement. A covering letter should also be attached with the ITR mentioning that the taxpayer has opted to file the return manually relying on the aforesaid High Court Cases. You are also required to mention the reason why Aadhaar number couldn’t be obtained before the end of due date of filing of ITR.
 
However, you are required to link their Aadhaar number with PAN as and when available so as to enable income-tax dept. to process their ITRs filed.
 
 
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Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

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