Every person now by and large would be aware of the requirement of linking the PAN with the Aadhaar number. However, before going into the nitty-gritty of checking the status of Aadhar linking to PAN, it is important to understand the provisions connected with the same.
Understanding the Provisions
Section 139AA (2) of the Income Tax Act, 1961 mandates every person, who has been allotted a Permanent Account Number, i.e. PAN as on 1st July 2017, to intimate the Aadhaar number to the income tax department.
Putting it simply, it means that the person who has been allotted PAN as of 1st July 2017 is required to link their PAN with an Aadhaar number.
Ways to Link PAN with the Aadhaar Number
As seen from the provisions referred to above, it is mandatory to link the PAN with the Aadhaar Number. The Government has come up with easy ways to link the PAN with the Aadhaar number. The Linking of PAN with the Aadhaar number is possible with the following two methods –
- Online linking of the PAN with the Aadhaar number using the e-filing website incometaxindiaefiling.gov.in site. Online linking through the website is possible in both ways with logging in to the account or without logging in to the account.
- Linking of the PAN with the Aadhaar number using SMS.
The person here is simply required to send an SMS to 567678 or 56161 from the registered mobile number. SMS should be in the following format:
UIDPAN <enter 12-digit Aadhaar number> <enter 10-digit Permanent Account Number>.
Also Read: How to Apply for PAN Card Online?
Correction Facility to Link PAN with the Aadhaar Number
Linking of PAN with the Aadhaar number is possible only and only when all the details in both documents (i.e. PAN and Aadhaar) match. In case of mismatching, the linking will be possible.
To successfully link up the same, it is necessary to correct either of the documents (either PAN or Aadhaar card). For correction in PAN, one has to visit the NSDL website and on the other hand for correction in the Aadhaar card, one has to visit the UIDAI website. After successful correction in the required document, the PAN and Aadhaar linking would be successful.
Consequence of Non-Linking of PAN with the Aadhaar Number
In case the person fails to link the PAN with the Aadhaar number, then, as per proviso to section 139AA (2), the Permanent Account Number (PAN) shall be deemed to be invalid.
This means that it would be deemed that the person doesn’t possess a PAN and other provisions of the Income Tax Act would apply accordingly. Therefore, the person has to face consequences like imposition of penalty of INR 10,000 under section 292B, TDS deduction at maximum marginal rate due to non-availability of PAN, etc.
Thus, it is highly important to link the PAN with the Aadhaar number within the prescribed due date.
Due Date of Linking of PAN with the Aadhaar Number
The Government has several times extended the due date of linking PAN with the Aadhaar number. Presently, vide notification no. 31/2019 dated 31st March 2019, the Central Board of Direct Taxes has extended the PAN Aadhar linking date to 30th September 2019.
Concluding thereby that by 30th September 2019, every person holding a Permanent Account Number (PAN) as of 1st July 2017 is mandatorily required to link the PAN with the Aadhaar number failing which the PAN shall be deemed invalid.
Also Read: Lost Your PAN Card? Here’s How You Can Get a Duplicate Copy
Methods to Check the Status of PAN Aadhaar Linking
Since the consequence of non-linking up of PAN with the Aadhaar number is quite severe, as mentioned above, to avoid any probabilities, it is certainly important to re-verify whether the Permanent Account Number (PAN) and Aadhaar linking is successfully done or not.
To re-verify the linking of PAN with the Aadhaar number, one needs to follow any of the following methods:
Method 1 – Online Verification; and
Method 2 – SMS verification.
Both the above methods are briefly described below:
Method 1 – Online Verification
- Visit https://www.incometaxindiaefiling.gov.in/home.
- On the left-hand side, under ‘Quick Links’, select the ‘Link Aadhaar’ option.
- Select click here to view the status if you have already submitted a Link Aadhaar request.
- Enter the following details –
- PAN (Permanent Account Number) [10 digit number]; and
- Aadhaar Number [12-digit number]
5. After providing the above details, click ‘View Link Aadhaar Status’.
6. If the PAN is successfully linked with Aadhaar, you will get the following message –
‘Your PAN is linked to Aadhaar Number ____________’
Method 2 – SMS Verification
The person can even confirm the status of PAN linking with the Aadhaar number through an SMS by following the below steps –
- One needs to send an SMS to 567678 or 56161.
- The format of the SMS should be –
UIDPAN <enter 12 digit Aadhaar number> <enter 10 digit Permanent Account Number>
- On sending the SMS, if the PAN is already linked with the Aadhaar, one would receive a message mentioning that the Aadhaar is already associated with the PAN in the ITD database.