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Aadhaar–PAN Linking Deadline Is December 31 as PANs Face Inoperative Status on January 1

An inoperative PAN blocks refunds, raises TDS/TCS rates, restricts KYC services across banks and investments.

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Users will have to pay a late fee of ₹1,000 before the linking process after the deadline of December 31.
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PAN-Aadhaar linking deadline on December 31: PAN cards to turn inoperative if not linked

Overview

  • The CBDT has set December 31, 2025 as the final date for eligible PAN holders to intimate Aadhaar, with unlinked PANs marked inoperative from January 1, 2026.
  • Linking after the cutoff generally requires a ₹1,000 late fee, though PANs issued on or after October 1, 2024 using an Aadhaar enrolment ID are exempt from this charge until the deadline, and inactive PANs can be reactivated after payment and linking.
  • Consequences of an inoperative PAN include no refunds or interest, higher TDS/TCS, inability to file ITR or submit Forms 15G/15H, TDS/TCS credit issues in Form 26AS, and restrictions on opening bank accounts, issuing cards, investing in mutual funds and certain cash or bank transactions.
  • Taxpayers can link on the Income Tax e‑filing portal using the Link Aadhaar option with OTP validation and, where applicable, e‑Pay Tax challan payment, and can check status pre‑login on the portal or via SMS to 567678 or 56161.
  • For data mismatches, update Aadhaar via UIDAI and PAN via Protean (NSDL) or UTIITSL, use biometric verification if needed, and contact the Jurisdictional Assessing Officer to delink if Aadhaar is tied to a different PAN.