Your income tax PAN card must be linked with your Aadhaar, and if it is not, the PAN becomes inoperative until you pay a ₹1,000 fee and complete the link on the e-filing portal. An inoperative PAN still exists, but refunds stop and TDS on your income is cut at the higher 20% rate.
The same portal gives a free instant e-PAN through Aadhaar, shows the link status, and lets you download your e-PAN. This page covers each of those, plus the messages the department sends quoting your PAN. It sits in our deductions and basics group.
Quick facts
Link required by
Section 139AA, 1961 ActLate linking fee
₹1,000 (section 234H)If not linked
PAN inoperative: no refund, TDS at 20% or higherWhere
e-filing portal, Quick Links, Link AadhaarStatus check
Quick Links, Link Aadhaar StatusInstant e-PAN
Free, through Aadhaar OTPNot required to link
NRIs, non-citizens, people aged 80 or more, residents of Assam, Meghalaya, Jammu and Kashmir
What the income tax PAN card does
PAN is the 10 character number the department gives each taxpayer under section 139A. Every return, TDS entry, high value deposit and property purchase is tied to it. The fourth character shows the holder type: P for an individual, H for an HUF, F for a firm, C for a company.
Since July in FY 2025-26, a new PAN can be applied for only with Aadhaar. Holders who got a PAN using an Aadhaar enrolment ID had a separate deadline of 31 December in FY 2025-26 to give their final Aadhaar number.
Income tax Aadhaar PAN link: who must do it
| Person | Linking needed? |
|---|---|
| Resident individual with Aadhaar | Yes |
| Non-resident Indian | No |
| Person who is not a citizen of India | No |
| Very senior citizen, 80 years or older during the year | No |
| Resident of Assam, Meghalaya, or Jammu and Kashmir | No |
| Firm, company, HUF, trust | No; these have no Aadhaar |
An exempt person's PAN stays operative without a link. If an NRI's PAN shows as inoperative because the portal does not know the residential status, update it with the assessing officer or through the PAN agency.
Steps to link PAN with Aadhaar, with the fee
- On the e-filing portal, go to Quick Links and click Link Aadhaar.
- Enter your PAN and Aadhaar number and click Validate.
- If the fee is not yet paid, choose to continue through e-Pay Tax. Pay ₹1,000 under Income Tax, type of payment Other Receipts (500), sub-type fee for delay in linking PAN with Aadhaar.
- Wait a few days for the payment to show, then return to Link Aadhaar and enter the same details.
- Confirm your name as on Aadhaar and enter the OTP sent to the mobile linked with Aadhaar.
- Submit. The request goes to UIDAI for checking, and the status can be tracked.
Name, date of birth and gender must match in both records. If they do not, correct Aadhaar or PAN first, or the link fails.
Income tax PAN card link status
Under Quick Links, open Link Aadhaar Status, enter PAN and Aadhaar, and view. The answer is one of three: linked, link request pending with UIDAI, or not linked. If you are logged in, the dashboard and the profile page also show the status. After paying the fee and linking, an inoperative PAN usually becomes operative again within 30 days.
What an inoperative PAN costs: an example
Sunil, a resident, did not link his PAN. His bank pays him ₹80,000 interest on a fixed deposit, above the ₹50,000 threshold for TDS on bank interest.
Normal TDS under 194A at 10%: ₹8,000 (see TDS on FD interest). With an inoperative PAN, TDS is at 20%: ₹16,000.
He also has a refund of ₹6,000 from his FY 2025-26 return. It is held back while the PAN is inoperative, and no interest is paid on it for that period. Paying the ₹1,000 fee and linking puts him back on the normal rate once the PAN is operative.
Instant e-PAN download from the income tax portal
To apply for an income tax PAN card the quick way, anyone with Aadhaar and a mobile number linked to it, who does not already have a PAN, can get one in minutes at no charge:
- Open Quick Links, then Instant E-PAN, then Get New e-PAN.
- Enter your Aadhaar number, accept the terms and enter the OTP.
- Check the details pulled from Aadhaar and confirm your email.
- Note the acknowledgement number; the PAN is allotted shortly after.
- Go back to Instant E-PAN, choose Check Status or Download PAN, and save the e-PAN PDF.
An e-PAN is a valid PAN card for all purposes. A physical card, if you want one, is ordered from the PAN agency. A PAN issued through an agency rather than the portal is downloaded from that agency's site.
Know your PAN with income tax services, and messages that quote it
Use Verify Your PAN under Quick Links to confirm that a PAN is valid and matches a name and date of birth. To see your filed returns with your PAN, log in and open View Filed Returns; there is no way to download someone's income tax return by PAN number alone.
The department also sends SMS and email tied to your PAN. A line such as total TDS by employer of PAN for qtr ending a date simply reports the salary TDS your employer deposited for that quarter. Emails about income tax deduction discrepancies, or requests for ITR filing discrepancies clarification, ask you to check claims against the data held; respond through the e-filing portal's compliance section, not by replying to the message. See AIS and Form 26AS to check the figures.
PAN problems and their fixes
| Issue | Fix |
|---|---|
| Link fails because the names differ | Correct the name in Aadhaar or apply for a PAN correction, then link again |
| Fee paid but not showing | Wait four or five working days, then try the link |
| Fee paid under the wrong payment type | The portal will not accept it for linking; ask your assessing officer about correcting the challan |
| Two PANs in your name | Holding more than one PAN is not allowed; surrender the extra one through the PAN agency |
| Employer deducting TDS at 20% | Show the link status once the PAN is operative so payroll can return to normal rates |
General information on PAN and Aadhaar rules, which may be updated. It is not advice for your case; check the department's portal or a chartered accountant before acting.
Sources we checked
- Income-tax Act, 1961, section 139A
- Income-tax Act, 1961, section 139AA
- Income-tax Act, 1961, section 234H
- Income-tax Act, 1961, section 206AA
- CBDT Circular No. 3 of 2023 on inoperative PAN
- e-Filing portal help: Link Aadhaar
Frequently asked questions
How do I check the income tax pan aadhaar link status?
On the e-filing portal, open Quick Links, choose Link Aadhaar Status, enter PAN and Aadhaar and view the result. It shows linked, pending with UIDAI, or not linked.
What is the fee to link PAN with Aadhaar now?
₹1,000, paid through e-Pay Tax before you submit the link request. The fee is under section 234H of the 1961 Act.
Can I download my income tax e-PAN for free?
Yes, if it was issued through the portal's Instant E-PAN service. Open Instant E-PAN, choose Check Status or Download PAN, and enter your Aadhaar and OTP.
What happens if my PAN becomes inoperative?
You cannot get refunds or interest on them for that period, and TDS or TCS on your payments is at higher rates. Filing a return is still possible, but processing is affected.
Does an NRI need to link PAN with Aadhaar?
No. Non-residents are exempt. Make sure the department's records show you as non-resident so the PAN is not wrongly marked inoperative.