The Income Tax Department issued the FAQs which are valid till 31st March 2023. Recently the department as a final warning to taxpayers and PAN Card-holders, recently tweeted in its Official Twitter handle that, “As per Income tax Act, 1961, it is mandatory for all PAN holders, who do not come under the exempt category, to link their PAN with Aadhaar before 31.3.2023.”
Also, the chairman clearly stated that whoever not linked the Aadhaar with PAN shall not get any type of benefits in both business and tax related filings.
The FAQs issued by the Income Tax Department will definitely help the taxpayers to link the aadhaar with PAN to resolve all the doubts. Some of the FOQs are:
1 . Who needs to link Aadhaar and PAN?
Section 139AA of the Income Tax Act provides that every individual who has been allotted a permanent account number (PAN) as on the 1st day of July, 2017, and who is eligible to obtain an Aadhaar number, shall intimate his Aadhaar number in the prescribed form and manner. In other words, such persons have to mandatorily link their Aadhaar and PAN before the prescribed date (Presently, 31.03.2022 without fee payment and 31.03.2023 with prescribed fee payment). For more details refer to CBDT Circular No.7/2022 dated 30.03.2022.
2. For whom is Aadhaar-PAN linkage not compulsory?
Note: 1. The exemptions provided are subject to modifications depending on subsequent Government Notifications on this subject
2. For further details refer to Department of Revenue Notification No 37/2017 dated 11th May 2017 & CBDT circular No.7/2022 dated 30.03.2022.
3. However, for users falling in any of the above category, voluntarily desires to link his Aadhaar with PAN, fee payment of specified amount is required to be done.
3. How to link Aadhaar and PAN?
Both registered and unregistered users can link their Aadhaar and PAN on the e-Filing portal (www.incometax.gov.in), in both pre log in and post login mode.
For Pre login:
You can use the quick link “Link Aadhaar” on the e-Filing home page to link Aadhaar and PAN (https://eportal.incometax.gov.in/iec/foservices/#/pre-login/bl-link-aadhaar)
For Post login:
Go to www.incometax.gov.in > login > On Dashboard, in Profile Section under the Link Aadhaar to PAN option, click Link Aadhaar
4. How to make prescribed fee payment for PAN-Aadhaar Linkage?
The fee payment for PAN-Aadhaar Linkage needs to be made through e-Pay Tax functionality available on e-filing Portal. You can check for a list of authorised banks by navigating to e-Pay Tax functionality.
5. What is the amount of fee payment for Aadhaar-PAN linkage?
The prescribed fee of Rs 500/- till 30th June,2022 and Rs 1000/- from 1st July, 2022 to 31st March 2023 in a single challan will be applicable before submission of Aadhaar-PAN linkage request on e-filing portal.
Refer CBDT Circular F.No. 370142/14/22-TPL dated 30th March 2022.
6. Which payments will be considered valid for Aadhaar-PAN linking?
The payments done through e-Pay Tax functionality or through Protean (NSDL) with Minor head 500 for an amount of Rs 500/- till 30th June,2022 and Rs 1000 from 1st July 2022 to 31st March, 2023 in a single challan, will be considered as valid for Aadhaar-PAN linkage.
7. Can a taxpayer make multiple payments under minor code 500?
No, there should not be any aggregation of challans with PAN-Minor head 500 to arrive at an amount of Rs 500/- (Up to 30th June 2022) and Rs 1000/- (from 1st July 2022 onwards).
(Note: The applicable fee should be paid under minor head 500 in a single challan only)
8. Payment for the PAN-Aadhaar Linking has already been made but e-Filing Portal is not allowing to proceed further. What to do in this scenario?
The payment made at e-Pay tax/ NSDL (now Protean) takes a few days to reflect at the e-Filing portal, so taxpayers are advised to attempt raising a PAN-Aadhaar linking request after 4-5 days of making payment. Challan details will also get updated in 26AS. In case you are still not able to submit the request, you should check whether the payment has been made under minor head code 500 or not. (Refer Q. No13) If yes, then you may lodge a grievance or contact Helpdesk.
9. If taxpayer has made the payment under Minor head 500 mistakenly, how to get the refund for the same?
As per the guidelines, there is no provision for refund of fee paid u/s 234H for late linkage of PAN-Aadhaar under the minor head 500.
10. If, in case Aadhaar-PAN linking fails after payment, will it be required by the taxpayer to make the payment again?
No, the same challan can be considered while resubmitting an Aadhaar-PAN linking request.
11. If the taxpayer delinks the Aadhaar, will it be required by the taxpayer to make the payment again?
Yes, if you have linked incorrect Aadhaar with PAN and thereafter got your Aadhaar delinked, you will have to make applicable fee payment again for submitting a fresh PAN- Aadhaar linking request.
12. What will happen if I don’t link Aadhaar and PAN?
Please refer to the Board’s Circular No. 7/2022 dated 30/3/2022.
13. I cannot link my Aadhaar with PAN because there is a mismatch in my name/date of birth/gender in Aadhaar and PAN. What should I do?
Correct your details in either PAN or Aadhaar database such that both have matching details. You can correct your details on:
You can correct your Aadhaar details on the UIDAI website.
14. What should I do if my PAN becomes inoperative?
Kindly, refer to Board’s Circular No. 7/2022 dated 30/3/2022.
15. What should be done if Minor’s Aadhaar is linked with Major’s PAN?
In case the Aadhaar of minor is linked with PAN of Major and user is not able to submit request with correct PAN and Aadhaar, user must first submit a delinking request to your JAO (Jurisdictional Assessing Officer) and get minor’s Aadhaar delinked from PAN. On successful delinking, user must be able to submit linking request with correct PAN and Aadhaar post fee payment of the applicable amount.
To know your AO’s contact details, Visit:
Pre Login: https://eportal.incometax.gov.in/iec/foservices/#/pre-login/knowYourAO
Post Login: Login to e-Filing portal>> Go to My Profile >> Click on Jurisdictional details (Post login)
16. What should be done if Aadhaar is linked with incorrect PAN or PAN is linked with incorrect Aadhaar?
Submit a request to your JAO (Jurisdictional Assessing Officer) for delinking Aadhaar from PAN. After delinking submit Link Aadhaar request post fee payment of applicable amount, if not already done.
To know your AO’s contact details, Visit:
Pre-login: https://eportal.incometax.gov.in/iec/foservices/#/pre-login/knowYourAO
Post-login: Login to e-Filing portal>> Go to My Profile >> Click on Jurisdictional details
17. Whether Linking of PAN and Aadhaar is mandatory for Minor who is holding a PAN & Aadhaar?
As per CBDT Circular F. No 370142/14/22-TPL dated 30th March 2022, every user having a valid PAN and Aadhaar is required to link its Aadhaar with PAN unless they are covered under the exempt category (refer Q No.2).
18. Is Aadhaar-PAN linking mandatory for filing of Income tax Return?
No, Aadhaar-PAN linking is not mandatory for filing of Income Tax Return.
19. What will be the consequences if I do not link Aadhaar with PAN till 31st March 2023?
If you do not link your Aadhaar with PAN till 31st March 2023, your PAN will become inoperative. If PAN becomes inoperative, you will not be able to furnish, intimate or quote your PAN and would be liable to all the consequences under the Act for such failure.
This will have a number of implications such as:
In addition to the above, you might face difficulty at various other fora like banks and other financial portals, as PAN is one of the important KYC criteria for all kinds of financial transactions. Kindly refer to CBDT Circular No.7/2022 dated 30.03.2022.
20. How can taxpayer verify the status of a challan?
1. Taxpayer will receive challan receipt on successful payment
2. Taxpayers can check challan status through challan status enquiry by providing BSR code, challan date and serial number on https://tin.tin.nsdl.com/oltas/index.html.
Please Note: Users can also check bank account statements to ensure if the amount was deducted or not. Challan details will also get updated in form 26AS in 4-5 working days.
21. My Aadhaar is linked with PAN but it is not reflected in “My Profile” section and I am getting an error message to link Aadhaar while e-verifying the return using Aadhaar OTP? What should I do?
If your Aadhaar is already linked with PAN, but it is still not reflecting in the “My Profile” section, kindly verify it using ‘Link Aadhaar Status’ available under Quick Links on e-Filing portal.
These are the main topics covered in the departments’ FAQs. This will only be in effect through the end of March 2023. As the government and authorities have already declared, if the PAN and Aadhar numbers are not linked, taxpayers will not receive the benefit. In another manner, connecting will make it easier to quickly identify bogus PANs and tax evasions.
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
