Answer

1. F

   Facts

   People aged 80 or above are exempt from linking. If her PAN still shows inoperative, the date of birth in PAN records may be wrong or the exemption may not be recorded.

2. P

   Provisions and law

   • Sec 262, Income-tax Act 2025 (old Sec 139AA)PAN and Aadhaar linking requirement continues under the new Act
   • Sec 262, Income-tax Act 2025 (old Sec 139AA)PAN holders must intimate Aadhaar; an unlinked PAN becomes inoperative
3. A

   Analysis

   Check the date of birth on PAN. Example: PAN shows 1950 but the actual year is 1942; correct PAN so her age is recorded properly. If the date is right and the PAN is still inoperative, write to the jurisdictional officer with proof of age. Linking voluntarily with the fee is also possible if she has Aadhaar.

4. C

   Conclusion

   1. 1Check date of birth on the PAN record
   2. 2Correct PAN if wrong
   3. 3Write to the jurisdictional AO with age proof
   4. 4Or link Aadhaar voluntarily after paying the fee

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