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Mandatory linking of PAN with Aadhaar


Frequently Asked Questions


As per section 139AA of the Income Tax Act-1961 (“IT Act”), every person who has been allotted a PAN and is eligible to obtain Aadhaar number, is required to mandatorily link their PAN with Aadhaar. Further, if PAN is not linked with Aadhaar, PAN will become inoperative and it will result into consequences as mentioned in question 3 below.


Q1. Is it mandatory to link Aadhaar with PAN? Are there any exemptions?

Yes, all the Individuals who are eligible to obtain Aadhaar are mandatorily required to link PAN with Aadhaar.

As per Notification no. 37/2017 dated 11th May 2017, following categories are exempted from Aadhaar-PAN linking

(i) NRIs
(ii) Not a citizen of India
(iii) Individual having age more than 80 years
(iv) State of residence is Assam, Meghalaya or Jammu & Kashmir

Q2. What will happen if I do not link Aadhaar with PAN?

If PAN is not linked with Aadhaar by the last date i.e. 30th June 2023, then PAN will become inoperative and the same will have the consequences, as mentioned in Question no. 3 below.

Q3. What is the impact for customers whose PAN is inoperative?

As per Circular No. 3 of 2023, the following consequences shall arise as a result of PAN becoming inoperative:
  • Bank is required to withhold tax at source (TDS)/collect tax at source (TCS) at 20%.
  • Pending income tax refunds shall not be made by the Income Tax Department.
  • Interest shall not be payable by the Income Tax Department on the refund for the period during which PAN is inoperative.
Thus, for Bank’s customers, TDS shall be deducted at 20% on cash withdrawals and interest of fixed and recurring deposits.

Q4. Where can I check whether my Aadhaar and PAN are linked or not?

To check the status, please click on the link given below and fill the required details:
Alternatively, go to the home page of Income tax e-filing portal, and click on Link Aadhaar status reflected under quick links tab.

Q5. Is there any fee or penalty for linking PAN Aadhaar now?

Yes, there is a fee ofINR 1,000 which is levied by Income Tax Department. This fee is mandatory if PAN has been allotted before 1st July 2017, but the same is not linked yet with Aadhaar. Fee of INR 1,000 will apply post 30th June 2023 as well, for making the PAN operative.  

Note: Fee of INR 1,000 is to be paid before linking PAN with Aadhaar.

Q6. How can I link my PAN with Aadhaar?

You can link your PAN with Aadhaar after visiting the Income Tax portal at ( and follow the steps mentioned therein.

Q7. What if I face any issue while linking my Aadhaar and PAN due to any reason like address, name, DOB etc.?

For these issues, you can contact issuing authorities of Aadhaar and PAN

Document Issuing Authority Website
Aadhaar UIDAI

Q8. Am I required to submit any information with Bank if my PAN is linked with Aadhaar after 30th June 2023?

If your PAN is linked with Aadhaar after 30th June, 2023, please visit your nearest Bank branch and submit proof of linking with the branch in order to enable the bank to deduct TDS at the normal rate. 


Above FAQs are only easy compilation of all the provisions of the law for convenience of the customers and the Bank does not claim legal validity of the same. Customers should act upon after taking a proper legal advice on the same.


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