Aadhaar-PAN linking: FAQs of upgraded Link Aadhaar service after payment of fee as per CBDT Circular No 7/2022. |

Aadhaar-PAN linking: FAQs of upgraded Link Aadhaar service after payment of fee as per CBDT Circular No 7/2022.

1. Who needs to link Aadhaar and PAN?

Section 139AA of the Income Tax Act provides that every person 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 linking not compulsory?

Aadhaar-PAN linking presently does not apply to any individual who is:

  1. residing in the States of Assam, Jammu and Kashmir, and Meghalaya;
  2. a non-resident as per the Income Tax Act, 1961;
  3. of the age of eighty years or more at any time during the previous year;
  4. not a citizen of India.

“The exemptions provided are subject to modifications depending on subsequent government notifications on this subject “
“For more details refer to Department of Revenue Notification no 37/2017 dated 11th May 2017″.

3. How to link Aadhaar and PAN?

Both registered and unregistered users can link their Aadhaar and PAN on the e-Filing portal, even without logging in. You can use the quick link Link Aadhaar on the e-Filing homepage to link Aadhaar and PAN.

4. How to make prescribed fee payment for PAN-Aadhaar Linkage?

The fee payment for PAN-Aadhaar Linkage need to be made through e-Pay Tax functionality available on NSDL (now Protean) Portal. The prescribed fee must be paid under Major Head 0021 and Minor Head 500 and AY should be 2023-24 using Challan ITNS 280.

5. 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 NSDL (now Protean) takes few days to reflect at the e-Filing portal, so taxpayer is advised to attempt raising PAN-Aadhaar linking request after 4-5 days of making payment.

6. If taxpayer made the payment under Minor head 500 mistakenly, how to get the refund for the same?

As per the existing legal framework, there is no provision for refund for such payments made under the minor head 500.

7. What will happen if I don’t link Aadhaar and PAN?

Kindly, refer to the Circular No. 7/2022 dated 30/3/2022.

8. I cannot link my Aadhaar with PAN because there is a mismatch in my name / phone number / date of birth 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 PAN details on:

The TIN-NSDL website, or
UTIITSL’s PAN Online Portal.

You can correct your Aadhaar details on the UIDAI website.

9. What should I do if my PAN becomes inoperative?
Kindly, refer to the Circular No. 7/2022 dated 30/3/2022.

Source: Incometax.gov.in

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