financial services · Income Tax · income tax return

CBDT Extends PAN, Aadhaar linking to 31 December’19

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In a relief to taxpayers, the Central Board of Indirect Taxes has extended the deadline to link PAN with Aadhaar to December 31, 2019. Earlier, the last date was September 30, 2019. This notification is issued for the taxpayers who have not linked their PAN with their Aadhaar. As per the Tax Administration, the PAN which will not be linked with the Aadhaar by 31.12.019 shall become inoperative and therefore, it cannot be used for any financial transaction. However, the government is yet to notify the implications of inoperative in case PAN is not linked with Aadhaar.


“The CBDT granted another 3 months extension to link the Aadhaar with PAN. As per the recent amendment by the Finance (No. 2) Act, 2019, if a taxpayer does not link his PAN with Aadhaar number by the due date then the PAN of the taxpayer shall be deemed to be inoperative. A taxpayer will not be able to quote his PAN if it becomes inoperative. The dept. has not yet prescribed how an inoperative PAN shall be made operative again. Thus, to avoid any inconvenience which may cause to the taxpayer, the board has extended the cut-off date, says CA Naveen Wadwa.


If the individual’s PAN becomes ‘inoperative’ it will be treated as if the person is not holding the PAN and he would be not entitled to conduct and financial transactions where it is mandatory to enter the PAN details.


How to link PAN with Aadhaar?

In the last Union Budget in July 2019, the government has proposed a law making necessary for every individual to link PAN with Aadhaar while filing income tax return online. Here are three ways to link your PAN with Aadhaar-


As per the income tax department, you can link PAN with Aadhaar by using either online mode or through SMS service-


Link Aadhaar with PAN through income tax e-filing website


To link a PAN with Aadhaar online, the assessee is required to log in to the e-filing portal, according to the Income Tax Department. 


Link Aadhaar with PAN through SMS service

The Income Tax Department also provides an SMS-based facility to enable the linking of Aadhaar with PAN online.


Thus, every individual must link the PAN with the Aadhaar. As section 139 AA (2) of the Income Tax Act, every person having PAN as on July 1, 2017, must intimate his or her Aadhaar number to tax authorities. Moreover, Aadhaar linked with PAN enables taxpayers to verify their returns through OTP sent to their phone number at the time of ITR Filing. Meanwhile, this is the seventh time that the government has prolonged the deadline for individuals to link their PAN with Aadhaar.


For more details about efiling of income tax return online visit our website:



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