ITR

Who does not need to link PAN with Aadhaar

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Find

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

Sec 262, Income-tax Act 2025 (old Sec 139AA); Sec 262, Income-tax Act 2025 (old Sec 139AA)

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.

Close

  1. Check if you fall in an exempt group
  2. Make sure your PAN record shows the right status
  3. If wrongly inoperative, write to the jurisdictional AO with proof
  4. Or link voluntarily after paying the fee

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