Answer

1. F

   Facts

   Linking needs name, date of birth and gender to match. If they do not, correct the PAN through Protean or UTIITSL, or the Aadhaar through UIDAI, and then link.

2. P

   Provisions and law

   • Sec 262, Income-tax Act 2025 (old Sec 139AA)PAN and Aadhaar linking requirement continues under the new Act
   • Rule 158, Income-tax Rules 2026 (old Rule 114)Prescribes PAN application in Forms 93 to 96 with proof of identity, address and date of birth
3. A

   Analysis

   Decide which document is correct and fix the other. Example: PAN says Ramesh Kumar Sharma and Aadhaar says Ramesh K Sharma; update Aadhaar with the full name, or correct PAN if the PAN spelling is wrong. Small differences may be accepted after demographic matching, but a full mismatch needs correction. The ₹1,000 fee already paid stays valid.

4. C

   Conclusion

   1. 1Compare name, date of birth and gender on both
   2. 2Choose which record to correct
   3. 3Apply for PAN correction with Protean or UTIITSL, or Aadhaar update with UIDAI
   4. 4Wait for the corrected record
   5. 5Retry linking

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.