ITR
PAN issued on Aadhaar enrolment ID became inoperative
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
Notification 26/2025 required PANs allotted on an Aadhaar enrolment ID to be linked with the actual Aadhaar number by 31 December 2025. Those not linked became inoperative from 1 January 2026.
Provisions and law
- CBDT Notification No. 26 of 2025 (3 April 2025)PAN allotted on an Aadhaar enrolment ID had to be linked with the actual Aadhaar by 31 December 2025
- Sec 262, Income-tax Act 2025 (old Sec 139AA)PAN and Aadhaar linking requirement continues under the new Act
- Sec 430, Income-tax Act 2025 (old Sec 234H)Fee of ₹1,000 for intimating Aadhaar after the prescribed date
Analysis
The fix is the same as for any unlinked PAN: link with the actual Aadhaar number. Example: a young professional who applied with an enrolment ID in 2024 finds salary TDS deducted at a higher rate from January 2026. Linking now, with the fee as the portal asks, restores the PAN.
Conclusion
- Get your actual Aadhaar number
- Check if the portal asks for the fee
- Submit the Link Aadhaar request
- Inform your employer once operative
A Savvy can do this for you
PAN-Aadhaar linking with late fee, Sec 262 and 430 (old 139AA and 234H)
₹499
Get this doneAsk a Savvy on WhatsAppGeneral guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.