What is the penalty fee for linking PAN with Aadhaar?

A statutory fee of ₹1,000 must be remitted under Section 234H of the Income Tax Act via Challan ITNS 280 under Major Head 0021 and Minor Head 500 (Other Receipts) on the official e-Filing portal prior to linking.

What happens if a PAN card becomes inoperative?

An inoperative PAN card cannot be used for income tax e-filing, refunds cannot be issued, pending interest on refunds stops, and higher TDS/TCS rates (up to 20%) are deducted under Section 206AA.

Who is exempt from mandatory PAN–Aadhaar linking?

Exempt categories include non-residents (NRIs), non-citizens of India, super senior citizens aged 80 years or above, and individuals residing in Assam, Meghalaya, and Jammu & Kashmir.

PAN–Aadhaar Linking Checklist & Rectification Guide

1. Exemption & Statutory Status

Special Exemption Category

2. Demographic Comparison Audit

Name Exactly as Printed on PAN Card

Name Exactly as Printed on Aadhaar

Date of Birth on PAN Record

Date of Birth on Aadhaar Card

₹1,000 Fee Challan (Challan ITNS 280) Status

Compliance Audit Report

Enter your demographic details on the left, then click "Audit Linking Eligibility & Generate Resolution Protocol" to view the diagnostic audit report.

Docketry does not collect or transmit PAN/Aadhaar numbers. All data auditing runs strictly in your browser. Perform actual linking exclusively on the official Income Tax e-Filing portal (incometax.gov.in).

Step-by-Step ₹1,000 Fee Payment Procedure (Challan ITNS 280)

Step 1: Access e-Pay Tax on Income Tax Portal: Visit the official portal at eportal.incometax.gov.in and click "e-Pay Tax" or "Link Aadhaar".
Step 2: Correct Challan Selection: Select Income Tax (Other than Companies) (0021) as the Major Head and Fee for delay in linking PAN with Aadhaar (500) as the Minor Head.
Step 3: Remit Exactly ₹1,000: Complete payment of ₹1,000 via Net Banking, Debit Card, or UPI. Download the BSR code and Challan Identification Number (CIN) receipt.
Step 4: Wait 48 Hours for Challan Realization: The payment takes 24 to 48 hours to reflect on the NSDL/Protean portal before the final "Link Aadhaar" submission button activates.

Frequently Asked Questions About PAN–Aadhaar Linking

What are the consequences of an inoperative PAN?

Pending income tax refunds are blocked, interest on refunds ceases, and banks/employers deduct TDS/TCS at punitive rates of up to 20% under Section 206AA.

How do I resolve a name mismatch between PAN and Aadhaar?

Update the record that has the incorrect spelling first. You can correct Aadhaar online via UIDAI portal or correct PAN via the Protean (NSDL) / UTIITSL re-print portal before submitting the linking request.

Can biometric authentication link PAN and Aadhaar if names differ?

Yes — you can visit a designated PAN service centre (Protean/UTIITSL) for biometric fingerprint authentication (Fee: ₹50) to link records despite minor name variations.

PAN–Aadhaar Linking Checklist & Status Guide