ITR
Who does not need to link PAN with Aadhaar
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Facts
Linking is not compulsory for residents of Assam, Jammu and Kashmir and Meghalaya, non-residents under the Act, persons aged 80 or more, and people who are not citizens of India.
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
Analysis
The exemption depends on the department knowing your status. Example: an NRI whose PAN record still shows resident may find the PAN marked inoperative; update the residential status with the jurisdictional officer or through PAN records. Exempt people can still link voluntarily by paying the fee.
Conclusion
- Check if you fall in an exempt group
- Make sure your PAN record shows the right status
- If wrongly inoperative, write to the jurisdictional AO with proof
- Or link voluntarily after paying the fee
A Savvy can do this for you
PAN-Aadhaar linking with late fee, Sec 262 and 430 (old 139AA and 234H)
₹499
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