People who obtain their PAN card using their Aadhaar enrolment ID before October 1, 2024, must link their PAN with Aadhaar by December 31, 2025, as per CBDT. This linking process is free for them. For others who already have a PAN card, the deadline to link Aadhaar was June 30, 2023. However, if you missed that deadline, you can still link them by paying a fee of INR 1,000.
What Does Invalid Mean?
Invalid means you can no longer consider PAN as your legal identity proof if it is not linked to your Aadhaar Card. The only means to revalidate your PAN Card as your legal identity proof is to get it linked to your prescribed Aadhaar Card before 31st Dec 2025.
Read More: IT Dept Warns Taxpayers Not to Reveal PAN on Social Media
This amendment to the law has already active from 1 September. As per some sources, there is still no clarity on the consequences if the PAN card is not linked to the Aadhaar card. It is only said that the card will become inoperative.
The government should make it clear whether the lost PAN cards can be activated again or not. As per the government rules, it is necessary to link the PAN card to the Aadhaar card. If you do not link, then your PAN card will become inoperative.
When PAN becomes inoperative, then as per Section 206AA and 206C, TDS and TCS will be deducted at higher rates as mentioned under these Sections of the Income Tax Act 1961, and since the TDS and TCS liability is of the deductors or collectors income tax department raises a demand to them for short deduction.
Also Read: Section 206AB & 206CCA TDS/TCS Rates for ITR Non-filers
Earlier Circular No. 06 of 2024, dated 23.04.2024, issued by the board, provided relief to deductors or collectors from the applicability of higher TDS/TCS rates under section 206AA/206CC of Income Tax Act, 1961 for transactions entered into upto 31.03.2024 where the PAN becomes operative (as a result of linkage of Aadhaar) on or before 31.05.2024.
Further relief provided by new Circular No. 09/2025 dated 21.07.2025, which provides that there shall be no liability on deductors or collectors under section 206AA/206CC in the following cases:-
- If the amount paid or credited from 01.04.2024 to 31.03.2025 and PAN made Operative (by linkage) on or before 30.09.2025.
- Where the amount is paid or credited on or after 01.08.2025 and the Permanent Account Number (PAN) is made operative (by linkage) within 2 months from the end of the month in which the amount is credited or paid.
- To the above, all the provisions of chapter XVII-B or chapter XVII-BB of the act shall apply.
Steps to Link Your PAN Card to Your Aadhaar Card
- Visit the site https://www.incometax.gov.in/iec/foportal/
- You will then come across the option of Link Aadhaar under quick links. Click on the option.
- A window will open
- Fill in the required details like Aadhaar number and PAN number in this window.
- Again, click on the ‘View Link Aadhaar Status’ visible on the screen.
Direct link to check PAN Aadhaar Status: https://eportal.incometax.gov.in/iec/foservices/#/pre-login/link-aadhaar-status
As soon as you reach the last stage of the process, your PAN Card automatically gets linked to your Aadhaar Card.
