Tax, Money & Pension
Link PAN with Aadhaar and revive an inoperative PAN
The free window has closed. Here is what an inoperative PAN actually costs you, how to pay the late fee correctly, and how to complete the link when the portal keeps failing.
If you were allotted a PAN on or before 1 July 2017 and never linked it to Aadhaar, that PAN is now inoperative. This is not a dormant technicality. An inoperative PAN blocks your income tax return, holds back refunds without paying interest on the delay, and triggers tax deduction at a much higher rate on your income.
The free linking window closed on 30 June 2023. A separate window for people who got their PAN using an Aadhaar enrolment ID closed on 31 December 2025. Both are gone. Linking is still possible, but it now costs ₹1,000, and the order of operations matters — the fee must be paid and credited before the link request will go through.
Before you start
- Your PAN and Aadhaar numbers.
- The mobile number registered with your Aadhaar, for OTP.
- ₹1,000 and a payment method, if you are past the deadline.
- Your name, date of birth and gender as recorded in Aadhaar — these must match your PAN record.
Step by step
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Check whether you actually need to do anything
On incometax.gov.in, use Link Aadhaar Status under Quick Links. Enter PAN and Aadhaar. If it says already linked, stop — you are done. Many people pay the fee unnecessarily.
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Confirm you are not in an exempt category
The linking requirement does not apply to residents of Assam, Jammu & Kashmir and Meghalaya, to non-residents under the Income-tax Act, to those aged over eighty at any time during the year, and to non-citizens. If you fall in one of these, an unlinked PAN does not become inoperative.
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Pay the ₹1,000 fee through e-Pay Tax
On the portal, go to e-Pay Tax. Select the assessment or tax year the portal indicates, and choose the head for fee payment — on the current portal this appears as Minor Head 500, Other Receipts. Pay and save the challan. Do not pay this through any third-party website.
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Wait for the payment to be credited
The challan takes a few working days to reflect against your PAN. Submitting the link request before it clears produces a failure with no explanation, which is why so many people think the portal is broken.
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Submit the link request
Back on the homepage, click Link Aadhaar under Quick Links. Enter PAN, Aadhaar, your name exactly as in Aadhaar, and your mobile number. Verify the OTP and submit.
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Track it and confirm
Check Link Aadhaar Status after a few days. Once linked, the PAN becomes operative again — the department has indicated this takes effect within about 30 days of the request.
Fees, timelines and key facts
| Late linking fee | ₹1,000, paid once |
|---|---|
| Where to pay | e-Pay Tax on incometax.gov.in only |
| If you do nothing | PAN stays inoperative: no ITR filing, refunds withheld with no interest, higher TDS/TCS |
| Exempt categories | Residents of Assam, J&K, Meghalaya; non-residents; those over 80; non-citizens |
| If online linking keeps failing | Biometric authentication at a Protean or UTIITSL centre, carrying PAN, Aadhaar and the ₹1,000 challan |
| New PAN applicants | PAN issued from April 2026 uses new application forms and links to Aadhaar as part of the application |
If something goes wrong
Name mismatch between PAN and Aadhaar
This is the most common failure. Correct one of them first — usually it is easier to correct the PAN record. Do not attempt the link until both records read identically.
You paid the fee but the request still fails
Either the payment has not been credited yet, or it was paid under the wrong head. Check the challan, wait a few days, then retry. If it still fails, use the biometric route at a PAN service centre.
Date of birth differs between the two
Aadhaar and PAN must agree. Fix the incorrect one first through the respective correction process.
You paid on a lookalike website
Any site charging a 'processing fee' on top of ₹1,000 is not the government. The only legitimate payment path is e-Pay Tax on incometax.gov.in. If you have already paid one, treat it as a fraud and report it on 1930.
Questions people ask
Can I still link PAN and Aadhaar in 2026?
Yes. The free window has closed but linking remains open on payment of the ₹1,000 fee under the late-linking provision. There is no cut-off after which linking becomes impossible.
What actually happens with an inoperative PAN?
You cannot file a return, refunds due to you are withheld and earn no interest for that period, and tax is deducted from your income at the higher rate that applies when no valid PAN is furnished. Some banking and mutual fund transactions are also blocked.
Is the ₹1,000 a one-time payment?
Yes, it is a single fee to restore the PAN, not a recurring charge.
Do senior citizens have to link?
Individuals who are over eighty years of age at any time during the year fall in the exempt category and are not affected by the inoperative-PAN consequences.
Official pages for this task
These are the only sites that can actually do this for you. Everything else is a middleman.