Each and every person now by and large would be aware of the requirement of linking of the PAN with Aadhaar number. However, before going into the nitty-gritty of checking of the status of Aadhar linking to PAN, it is important to understand the provisions connected with the same.
Understanding the Provisions
Section 139AA (2) of the Income Tax Act, 1961 mandates every person, who has been allotted Permanent Account Number, i.e. PAN as on 1st July 2017, to intimate the Aadhaar number to the income tax department.
Putting it simply, it means that the person who has been allotted PAN as on 1st July 2017 is required to link their PAN with the Aadhaar number.
Ways to Link PAN with the Aadhaar Number
As seen from the provisions referred above, it is mandatory to link PAN with the Aadhaar Number. The Government has come up with easy ways to link the PAN with the Aadhaar number. The Linking of PAN with the Aadhaar number is possible with the following two methods –
- Online linking of the PAN with the Aadhaar number using e-filing website incometaxindiaefiling.gov.in site. Online linking through website is possible in both ways with logging in the account or without logging in the account.
- Linking of the PAN with the Aadhaar number using SMS.
The person here is simply required to send SMS to 567678 or 56161 from the registered mobile number. SMS should be in the following format –
UIDPAN <enter 12 digit Aadhaar number> <enter 10 digit Permanent Account Number>.
Also Read: How to Apply for PAN Card Online?
Correction Facility to Link PAN with the Aadhaar Number
Linking of PAN with the Aadhaar number is possible only and only when all the details in both the documents (i.e. PAN and Aadhaar) match. In case of mis-matching, the linking want get possible.
In order to successfully link up the same, it gets necessary to correct either of the document (either PAN or Aadhaar card). For correction in PAN, one has to visit NSDL website and on the other hand for correction in Aadhaar card one has to visit UIDAI website. After successful correction in the required document, the PAN and Aadhaar linking would be successful.
Consequence of Non-Linking of PAN with the Aadhaar Number
In case the person fails to link the PAN with the Aadhaar number, then, as per proviso to section 139AA (2), the Permanent Account Number (PAN) shall be deemed to be invalid.
Meaning thereby that it would be deemed that the person doesn’t possess a PAN and other provisions of Income Tax Act would apply accordingly. Therefore, the person has to face consequences like imposition of penalty of INR 10,000 under section 292B, TDS deduction at maximum marginal rate due to non-availability of PAN etc.
Thus, it is highly important to link the PAN with the Aadhaar number within the prescribed due date.
Due Date of Linking of PAN with the Aadhaar Number
The Government has several times extended the due date of linking of PAN with the Aadhaar number. Presently, vide notification no. 31/2019 dated 31st March 2019, the Central Board of Direct Taxes has extended the PAN Aadhar linking date to 30th September 2019.
Concluding thereby that by 30th September 2019 each and every person holding Permanent Account Number (PAN) as on 1st July 2017 is mandatorily required to link the PAN with the Aadhaar number failing which the PAN shall be deemed invalid.
Methods to Check the Status of PAN Aadhaar Linking
Since the consequence of non-linking up of PAN with the Aadhaar number is quite severe, as mentioned above, in order to avoid any probabilities, it is certainly important to re-verify whether the Permanent Account Number (PAN) and Aadhaar linking is successfully done or not.
In order to re-verify the linking of PAN with the Aadhaar number, one needs to follow any of the following method –
Method 1 – Online Verification; and
Method 2 – SMS verification.
Both the above methods are briefly described below –
Method 1 – Online Verification
- Visit https://www.incometaxindiaefiling.gov.in/home.
- On the left hand side, under ‘Quick Links’, select ‘Link Aadhaar’ option.
- Select click here to view the status if you have already submitted Link Aadhaar request.
- Enter the following details –
- PAN (Permanent Account Number) [10 digit number]; and
- Aadhaar Number [12 digit number]
5. After providing the above details, click ‘View Link Aadhaar Status’.
6. If the PAN is successfully linked with Aadhaar, you will get the following message –
‘Your PAN is linked to Aadhaar Number ____________’
Method 2 – SMS Verification
The person can even confirm the status of PAN linking with the Aadhaar number through an SMS by following the below steps –
- One needs to send a SMS to 567678 or to 56161.
- The format of the SMS should be –
UIDPAN <enter 12 digit Aadhaar number> <enter 10 digit Permanent Account Number>
- On sending the SMS, if the PAN is already linked with Aadhaar, one would receive the message mentioning that the Aadhaar is already associated with PAN in the ITD database.