A salaried employee tried submitting Form 15G to avoid TDS deduction on a fixed deposit — rejected. The bank flagged his PAN as inoperative. He hadn’t linked it with Aadhaar, assuming the old deadline he’d seen mentioned somewhere no longer applied or that there’d be another extension. There wasn’t one.
As of mid-2026, all general PAN-Aadhaar linking deadlines have passed. The original deadline was May 31, 2024 (no penalty). A special extension to December 31, 2025 applied only to a specific category — those who obtained PAN using an Aadhaar Enrolment ID before October 1, 2024. As of January 2026, no further extension has been announced. If your PAN isn’t linked yet, it is very likely inoperative, and linking now requires paying a ₹1,000 penalty.
Quick Answer: Status: Check at incometax.gov.in → “Link Aadhaar Status” (no login needed) → Enter PAN + Aadhaar Already inoperative? Pay ₹1,000 penalty via e-Pay Tax → then submit Link Aadhaar request Processing time: 7-30 days for PAN to become operative again after successful linking Exemptions: NRIs, individuals aged 80+, and residents of Assam, Jammu & Kashmir, and Meghalaya
⭐ Is There Still a Deadline in 2026?
No active “before-deadline-free” window remains for most PAN holders. Original deadline (May 31, 2024) — passed, with ₹1,000 penalty applying to late linkers since. Special exception deadline (December 31, 2025) — for PANs obtained via Aadhaar Enrolment ID before October 1, 2024 — also passed. As of January 2026, the government has not announced any further extension. If you haven’t linked yet, assume the ₹1,000 penalty applies and proceed directly to linking.
Why This Matters — Consequences of an Inoperative PAN
| Consequence | Detail |
|---|---|
| Can’t file ITR | Income tax returns cannot be filed with an inoperative PAN |
| No refunds processed | Refunds are held until PAN becomes operative again |
| Higher TDS/TCS | 20% TDS (instead of standard 10%) under Section 206AA; up to 5% TCS under 206CC |
| Form 15G/15H rejected | Cannot submit declarations for nil TDS deduction |
| Banking restrictions | Cannot open new bank accounts (except Basic Savings accounts); KYC-dependent services blocked |
| Investment restrictions | Mutual fund and stockbroking platforms may restrict redemptions or new investments |
Check Your Current Status
Step 1: Visit incometax.gov.in (Income Tax e-Filing Portal)
Step 2: Under “Quick Links” → Click “Link Aadhaar Status” (no login required for this check)
Step 3: Enter your PAN and Aadhaar Number
Step 4: Click “View Link Aadhaar Status”
Result will show either “Already Linked” (you’re fine) or “PAN Not Linked With Aadhaar” (proceed to linking below).
How to Link — Step by Step
Step 1: Go to incometax.gov.in → Quick Links → “Link Aadhaar”
Step 2: Enter your PAN and Aadhaar Number → Click “Validate”
Step 3: If payment is required, you’ll see a prompt — click “Continue to Pay Through e-Pay Tax”
Step 4: On the e-Pay Tax page:
- Select “Income Tax Act, 2025” → Continue
- Enter PAN, confirm PAN, mobile number → Continue → Verify OTP
- Under “Income Tax” tab → Proceed
- Select Tax Year 2026-27 → Type of Payment (Minor Head): “Other Receipts (500)” → Sub-type: “Fee for delay in linking PAN with Aadhaar”
Step 5: Pay the ₹1,000 penalty (single challan — cannot be split across multiple smaller payments)
Step 6: Return to the Link Aadhaar page → Enter name exactly as it appears on Aadhaar → Tick consent → Submit
Step 7: OTP sent to your Aadhaar-registered mobile → Enter OTP → Validate
Step 8: Request sent to UIDAI for validation — PAN becomes operative within 7-30 days
⭐ Who Is Exempt From Linking?
NRIs (Non-Resident Indians) as per Income Tax Act Individuals aged 80 years or above at any time during the previous year Residents of Assam, Jammu & Kashmir, and Meghalaya Not a citizen of India
If you fall into one of these categories and your PAN shows as inoperative incorrectly, you may need to submit a specific exemption claim — check current guidance on incometax.gov.in or consult a tax professional.
Name or Date of Birth Mismatch
If your name, date of birth, or other details differ between PAN and Aadhaar, the linking request will fail. Fix: Correct the mismatched detail in whichever document has the error — via UIDAI (for Aadhaar) or a PAN service centre/NSDL-UTIITSL (for PAN) — then retry linking.
SMS-Based Status Check (Alternative Method)
Send an SMS in the format: UIDPAN<12-digit Aadhaar><10-digit PAN> to 567678 or 56161 You’ll receive a reply confirming whether your PAN-Aadhaar link is active.
New PAN Applications — Automatic Linking
From April 2026, all new PAN applications require Aadhaar number submission directly on the application form (Form 93). For these new applicants, PAN and Aadhaar are automatically linked at the time of issuance — no separate linking step needed. This only applies to PANs issued after this date — it does not retroactively fix older unlinked PANs.
Common Problems + Fix
“Status shows inoperative — what now?”: Pay the ₹1,000 penalty via e-Pay Tax (Minor Head 500), then complete the Link Aadhaar request. Allow 7-30 days for your PAN to become operative again.
“Name mismatch error during linking”: Check exact spelling, especially middle names or initials, between your PAN and Aadhaar. Correct the inaccurate one via UIDAI or a PAN service centre before retrying.
“OTP not received”: Confirm your mobile number is correctly linked to your Aadhaar. Try again after a few minutes, or check for network/DND issues.
“Already paid penalty but status still shows not linked”: Processing can take up to 30 days. If it exceeds this window, verify your payment was correctly recorded under Minor Head 500 — check your e-Pay Tax payment history on the portal.
“Think I qualify for an exemption but PAN shows inoperative”: Visit the Income Tax portal’s exemption-related section or consult a tax professional — exemptions for NRIs, 80+ individuals, and specific state residents may need separate confirmation rather than automatic recognition.
FAQ
Is there still a deadline to link PAN and Aadhaar in 2026? No active free-linking window remains. The general deadline (May 2024) and the special exception deadline (December 2025) have both passed. No further extension has been announced as of early 2026.
How much is the penalty for late PAN-Aadhaar linking? ₹1,000, payable via e-Pay Tax under Minor Head 500, in a single challan.
How long does it take for PAN to become operative after linking? 7-30 days after successful validation and payment.
Who is exempt from PAN-Aadhaar linking? NRIs, individuals aged 80+, and residents of Assam, Jammu & Kashmir, and Meghalaya, among other specific categories defined under the Income Tax Act.
Can I link without an Aadhaar-registered mobile OTP? Yes — you can visit a PAN service centre and complete verification via biometric authentication instead.
Official Links
| Purpose | Link |
|---|---|
| Income Tax e-Filing Portal | incometax.gov.in |
| Link Aadhaar Status (No Login) | incometax.gov.in → Quick Links → Link Aadhaar Status |
| SMS Status Check | Send UIDPAN<Aadhaar><PAN> to 567678 or 56161 |
The employee paid the ₹1,000 penalty, completed linking the same day, and his PAN became operative again within two weeks — just in time to resubmit Form 15G before the next TDS cycle.
If you haven’t checked your PAN-Aadhaar link status recently — do it today at incometax.gov.in. Assume the penalty applies if you’re unlinked, and don’t wait for an extension that hasn’t been announced.
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