Tax planning
PAN-Aadhaar linking with late fee, Sec 262 and 430 (old 139AA and 234H)
What this means, checked by a CA
If your PAN is not linked with Aadhaar it becomes inoperative: refunds stop and TDS is cut at a higher rate. We pay the ₹1,000 late fee under the right head, link the two, and sort out name or date of birth mismatches so your PAN works again.
₹499
One time, + 18% GST
- Delivered in Same day to pay and submit; link reflects after payment is verified (4 to 5 working days) and UIDAI validation
- Due: Original deadline passed (31 May 2024 with fee; 31 December 2025 for Aadhaar enrolment ID PANs). Linking is still allowed any time with the ₹1,000 fee.
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 6 items
PAN number
Validated against Aadhaar
Aadhaar number
To be linked
Aadhaar-linked mobile number
OTP to complete the link
Name and DOB on both cards
Mismatch blocks linking
Fee challan details
Portal checks payment first
Residence, age, citizenshipOptional
Check exemption
DiscussionWhat we discuss · 6 items
Is the PAN already shown as inoperative, or just not linked?
Same fee, but refunds and TDS affected
Do name, date of birth and gender match on PAN and Aadhaar?
Fix records first or use biometric route
Is your Aadhaar linked to another PAN, or do you hold two PANs?
Needs JAO delinking or PAN surrender
Are you exempt (non-resident, 80 plus, Assam, J&K, Meghalaya, non-citizen)?
Linking may not be needed
Have you already paid the fee, and under which head?
Wrong head is not recognised
Any refund pending or high TDS being deducted?
Follow up after PAN is operative
FormsForms we file · 6 items
Check link status (pre-login Link Aadhaar Status)
Where: https://www.incometax.gov.in. Due: First step
Pay the Sec 430 (old Sec 234H) fee via e-Pay Tax: Income Tax Act 2025, tax year, Other Receipts (500), sub-type fee for delay in linking
₹1,000 flat
Where: https://www.incometax.gov.in. Due: Before the link request
Wait for the payment to reflect
Where: https://www.incometax.gov.in. Due: 4 to 5 working days if not verified at once
Submit Link Aadhaar request with PAN, Aadhaar, name as in Aadhaar and OTP
Where: https://www.incometax.gov.in. Due: After payment is verified
If mismatch: correct PAN with Protean or UTIITSL or Aadhaar with UIDAI, or use biometric authentication at a PAN service centre with the challan
Where: PAN service provider or UIDAI. Due: Before retrying
If Aadhaar is linked to another PAN: write to the jurisdictional AO to delink
Where: Jurisdictional AO. Due: Before retrying
DeliverablesWhat you get · 3 items
Fee challan (CRN)
When: Same day
Link request confirmation, then status 'linked'
When: After UIDAI validation; reactivation can take about 30 days
Follow-up checklist
When: After linking
Questions people ask
How much is the fee to link now?
₹1,000, which also makes an inoperative PAN operative.
What happens if my PAN is inoperative?
No refund, no interest on refund, and TDS and TCS at higher rates until it becomes operative.
Do NRIs need to link?
No. Non-residents are exempt but can link voluntarily by paying the fee.
My PAN was made with an Aadhaar enrolment ID. What applied to me?
It had to be linked with the actual Aadhaar by 31 December 2025, else it became inoperative from 1 January 2026.
How long after payment can I submit the link request?
If payment is not verified immediately, wait 4 to 5 working days.
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