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PAN-Aadhaar linking with late fee, Sec 262 and 430 (old 139AA and 234H)

  • If your PAN is not linked with Aadhaar it becomes inoperative: refunds stop and TDS is cut at a higher rate.
  • Deadline: 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.
  • Done in Same day to pay and submit; link reflects after payment is verified (4 to 5 working days) and UIDAI validation
  • Prepared by your Savvy, checked by a CA
  1. PAN number
  2. Is the PAN already shown as inoperative
  3. Check link status
  4. Fee challan
The law and the stepsPay and start · ₹499One time, + 18% GST

Answer in brief

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.

Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.

From the official sources

What the law says, and what trips people up

From the official portal's manuals and FAQs, with the source for each point.

The law

  • Income-tax Act 1961, Sec 139AA (Sec 262 of Income-tax Act 2025)

    PAN holders must intimate Aadhaar; PAN becomes inoperative if not linkedSource

  • Income-tax Act 1961, Sec 234H (now Sec 430)

    Fee not exceeding ₹1,000 for intimating Aadhaar after the prescribed dateSource

  • Income-tax Rules 1962, Rule 114(5A) (now Rule 158)

    Fee ₹1,000 (₹500 only for 1 April to 30 June 2022)Source

  • CBDT Circular 03/2023

    Inoperative PAN from 1 July 2023: no refund, no interest on refund, higher TDS under Sec 397(2) (old Sec 206AA) and TCS under Sec 206CCSource

  • Notification 26/2025 (3 April 2025)

    PAN allotted on Aadhaar enrolment ID must be linked with actual Aadhaar by 31 December 2025, else inoperative from 1 January 2026Source

  • Sec 139AA(3) exemptions

    Not compulsory for residents of Assam, Jammu and Kashmir, Meghalaya, non-residents, persons 80 or older, and non-citizensSource

  • Government fee

    ₹1,000 under Sec 430 (old Sec 234H) read with Rule 158 (old Rule 114(5A)), paid in one challan on e-Pay Tax: major head 0021, minor head 500 (Other Receipts), sub-type 'Fee for delay in linking PAN with Aadhaar'. Source: https://www.incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/link-aadhaar-um and https://www.incometaxindia.gov.in/w/what-is-fee-for-default-relating-to-intimation-of-aadhaar-number-

  • Late fee or penalty

    The ₹1,000 fee is itself the late fee. Biometric authentication at a PAN service centre (for mismatches) carries an extra charge. Source: https://www.incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/%20Link%20Aadhaar-faq

On the portal

  1. Home page > Quick Links > Link Aadhaar (or Profile > Link Aadhaar after login)
  2. Enter PAN and Aadhaar and Validate
  3. If fee not paid: Continue to pay through e-Pay Tax > select Income Tax Act 2025 > PAN and OTP > Income Tax tile > tax year > Other Receipts (500) > Fee for delay in linking PAN with Aadhaar > pay
  4. After payment is verified: Link Aadhaar > enter PAN, Aadhaar, name > Link Aadhaar
  5. Enter the 6-digit OTP sent to the Aadhaar mobile and Validate
  6. Check Quick Links > Link Aadhaar Status after a few days

What trips people up

  • 'Payment details not found' pop-up

    Pay the fee through e-Pay Tax first, or wait 4 to 5 working days for verificationSource

  • Name, date of birth or mobile differs between PAN and Aadhaar

    Correct PAN with Protean or UTIITSL or Aadhaar with UIDAI; else biometric authentication at a PAN centre with PAN, Aadhaar and challanSource

  • Aadhaar already linked to another PAN

    Ask the jurisdictional AO to delink with a letter, self-attested copies of correct and wrong PAN and AadhaarSource

  • Paid ₹1,000 weeks ago but still shows not linked

    Re-check status and re-verify; reactivation can take about a month; raise a grievance if stuckSource

  • Request pending with UIDAI

    Check status again laterSource

People ask

How much is the fee to link now?

₹1,000, which also makes an inoperative PAN operative.Source

What happens if my PAN is inoperative?

No refund, no interest on refund, and TDS and TCS at higher rates until it becomes operative.Source

Do NRIs need to link?

No. Non-residents are exempt but can link voluntarily by paying the fee.Source

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.Source

How long after payment can I submit the link request?

If payment is not verified immediately, wait 4 to 5 working days.Source

IDFD

How we solve it: 4 steps

Every line tracked live.

Step 1 of 4 · What we need from you

Tap each one you already have

Ready0 / 6
  • PAN number
  • Aadhaar number
  • Aadhaar-linked mobile number
  • Name and DOB on both cards
  • Fee challan details
  • Residence, age, citizenshipOptional

Connect now

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Answers on this topic

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₹499

₹499 + ₹89.82 GST = ₹588.82

One time. 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.

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