Aadhaar PAN Linkage Latest Update 2026: Link, Check Status, and Reactivate

In summary

PAN–Aadhaar linkage connects your Permanent Account Number with your Aadhaar number for applicable taxpayers. If your PAN is inoperative because you did not complete the required linkage, you can pay the applicable fee and submit a linking request.

• The delayed-linkage fee is Rs. 1,000 for applicable taxpayers.
• The special deadline for Aadhaar Enrolment ID holders was 31 December 2025.
• An inoperative PAN can affect tax refunds and TDS/TCS.
• Exempt categories are not subject to the linkage requirement.
• You can check linkage status through the Income Tax e-Filing portal.
• Current linkage requests use the Income Tax Act, 2025 workflow.

As of September 2026, the Income Tax Department continues to provide online facilities to link Aadhaar with PAN, pay the applicable fee, and check the linkage status.

Aadhaar–PAN linkage is mandatory for individuals covered by the applicable provisions. The current Income Tax Department guidance refers to Section 139AA of the Income Tax Act, 1961, and the corresponding Section 262 of the Income Tax Act, 2025.

However, certain individuals are exempt from the requirement, including specified non-residents, individuals aged 80 years or more during the relevant previous year, and individuals residing in Assam, Jammu and Kashmir, or Meghalaya, subject to the applicable conditions.

A special requirement applied to individuals who had obtained PAN using an Aadhaar Enrolment ID. Under Notification No. 26/2025 dated 3 April 2025, such individuals were required to update their PAN using their actual Aadhaar number by 31 December 2025.

For those who did not complete the requirement, the PAN became inoperative from 1 January 2026, subject to the notified exemptions.

For other applicable PAN holders, the earlier general deadline had already passed, and the consequences of an inoperative PAN continue until it becomes operative again.

For related tax information, you can also review the Income tax slab for FY 25–25.

An inoperative PAN can have several tax-related consequences. The Income Tax Department states that these consequences continue until the PAN becomes operative.

Tax refunds may be affected

A refund due under the Income Tax Act may not be issued while the PAN remains inoperative. Interest on such a refund can also be affected for the applicable period. The Income Tax Department continues to issue communications where refunds are held because the linked PAN is inoperative.

Higher TDS or TCS can apply

Where applicable, tax may be deducted or collected at higher rates under Section 206AA and Section 206CC while the PAN remains inoperative.

You can read more about Section 206AA to understand the relevant TDS provision.

Some financial services may be affected

An inoperative PAN can result in restrictions or limitations on certain financial transactions and services. The exact effect depends on the transaction and the rules applicable to the relevant institution.

The applicable delayed-linkage fee is Rs. 1,000. The Income Tax Department states that this fee continues to apply for making an inoperative PAN operative by intimating the Aadhaar number.

The payment is made through the e-Pay Tax facility. Under the current e-Filing workflow, the taxpayer selects the applicable Income Tax Act, 2025, followed by the relevant Tax Year, Other Receipts (500), and the subtype relating to delayed PAN–Aadhaar linkage.

If you need to pay the delayed-linkage fee, follow the current e-Filing process:

• Step 1: Open the Income Tax e-Filing portal and select Link Aadhaar.
• Step 2: Enter your PAN and Aadhaar details and validate them.
• Step 3: Select the option to continue to e-Pay Tax.
• Step 4: Select the Income Tax Act, 2025 and continue.
• Step 5: Enter your PAN and a valid mobile number and complete OTP verification.
• Step 6: Select the relevant Tax Year, Other Receipts (500), and the delayed PAN–Aadhaar linking fee.
• Step 7: Generate the challan and complete the payment through an authorised payment method.

The payment may take 4–5 working days to appear in the e-Filing portal. If you have already paid but the details are not visible, the Income Tax Department advises waiting before submitting the linking request.

You can submit the linking request either before or after logging into the e-Filing portal.

Pre-login method

• Step 1: Select Link Aadhaar under Quick Links on the e-Filing homepage.
• Step 2: Enter and validate your PAN and Aadhaar numbers.
• Step 3: If your fee has been successfully mapped, continue with the linking request.
• Step 4: Enter the required details and submit the request.
• Step 5: Enter the six-digit OTP received on your registered mobile number.
• Step 6: Submit the request and save the confirmation.

Post-login method

• Step 1: Log in to the Income Tax e-Filing portal.
• Step 2: Open the Link Aadhaar option from your Dashboard or Personal Details.
• Step 3: Enter your Aadhaar number and validate it.
• Step 4: Submit the linking request using the required authentication.

The Income Tax Department provides both pre-login and post-login facilities for Aadhaar–PAN linkage.

You can check the status without necessarily logging in.

• Step 1: Open the Income Tax e-Filing portal.
• Step 2: Select Link Aadhaar/View Status under Quick Links.
• Step 3: Enter your PAN and Aadhaar number.
• Step 4: Select View Link Aadhaar Status.
• Step 5: Review whether the request is successful, pending, or requires further action.

After logging in, you can also access the status through your Dashboard or My Profile > Link Aadhaar Status.

A mismatch in details can prevent successful linkage. Check your name, date of birth, and other identifying information in both records.

If the mismatch is significant, you may need to correct the relevant PAN or Aadhaar record before submitting the linking request.

If your Aadhaar is already linked to another PAN, or your PAN is linked to another Aadhaar, the Income Tax Department states that you may need to contact your Jurisdictional Assessing Officer for delinking and correction.

Aadhaar–PAN linkage and mutual fund KYC are related but distinct requirements.

SEBI's KYC framework differentiates between KYC statuses. A KYC-registered investor can invest in a new mutual fund subject to submitting the required KYC documents, while investors whose KYC is on hold or rejected may need remediation, which can include PAN–Aadhaar seeding.

Therefore, it is not accurate to treat PAN–Aadhaar linkage as a universal standalone requirement for every mutual fund transaction. Your KYC status and the applicable intermediary requirements also matter.

You can read how to do mutual funds KYC to understand the separate KYC process.

For investors exploring mutual funds, the Bajaj Broking website provides access to 4,000+ mutual fund schemes, subject to applicable terms.

Aadhaar–PAN linkage remains an important Income Tax compliance requirement for applicable taxpayers in 2026. If your PAN is inoperative because the required linkage was not completed, the current process involves paying the applicable Rs. 1,000 fee, submitting the Aadhaar–PAN linking request, and checking its status.

The special deadline for PANs issued using an Aadhaar Enrolment ID was 31 December 2025. Exempt categories and individual circumstances should be checked separately, particularly where PAN status, residency, or KYC records are involved.

Last reviewed: September 2026

Mutual funds are subject to market risk. Please read the scheme-related documents carefully before investing.