How to link PAN and Aadhar after the due date of 31.03.2022 by making payment of fee u/s 234H | Step by step procedure

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As per CBDT circular F.No. 370142/14/22-TPL dated on 30th March 2022, every person who has been allotted a PAN as on 1st July 2017 and is eligible to obtain Aadhaar number is required to link PAN with AADHAAR on or before 31st March, 2022. Taxpayers who failed to do so, their PAN might have become inoperative and they are liable to pay a fee of Rs.500 till 30th June, 2022 and thereafter a fee of Rs.1000 will be applicable before submission of PAN-AADHAAR linkage request.

• Please pay the applicable fee on ‘https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp‘ Protean (NSDL) portal to proceed with submission of Aadhaar-PAN linking request. Click on Proceed under CHALLAN NO./ITNS 280 for submission of Aadhaar-PAN linking request.
• In case payment is already done on Protean (NSDL) portal, please try linking after 4-5 working days from the date of payment.
• Please make sure fee payment is done under Minor head 500 (Fee) and Major head 0021 [Income Tax (Other than Companies)] in single challan.
• While making payment enter the amount under “other” as this is a “fee” and not “tax”

To link Aadhar and PAN without login CLICK HERE: Income Tax Portal, Government of India Link Aadhar OTP Verification Page

Following categories are exempted from Aadhaar-PAN linking:

(i) NRIs
(ii) Not a citizen of India
(iii) age > 80 years as on date
(iv) state of residence is ASSAM, MEGHALAYA or JAMMU & KASHMIR

Various FAQ in relation to PAN and Aadhar Linking are as under:

1. Who needs to link Aadhaar and PAN?
Section 139AA of the Income Tax Act provides that every person who has been allotted a permanent account number (PAN) as on the 1st day of July, 2017, and who is eligible to obtain an Aadhaar number, shall intimate his Aadhaar number in the prescribed form and manner. In other words, such persons have to mandatorily link their Aadhaar and PAN before the prescribed date (Presently, 31.03.2022 without fee payment and 31.03.2023 with prescribed fee payment For more details refer to CBDT circular No.7/2022 dated 30.03.2022.

2. For whom is Aadhaar-PAN linking not compulsory?
Aadhaar-PAN linking presently does not apply to any individual who is:

1. residing in the States of Assam, Jammu and Kashmir, and Meghalaya;
2. a non-resident as per the Income Tax Act, 1961;
3. of the age of eighty years or more at any time during the previous year;
4. not a citizen of India.

“The exemptions provided are subject to modifications depending on subsequent government notifications on this subject “
“For more details refer to Department of Revenue Notification no 37/2017 dated 11th May 2017″.

3. How to link Aadhaar and PAN?
Both registered and unregistered users can link their Aadhaar and PAN on the e-Filing portal, even without logging in. You can use the quick link Link Aadhaar on the e-Filing homepage to link Aadhaar and PAN.

4. How to make prescribed fee payment for PAN-Aadhaar Linkage?

The fee payment for PAN-Aadhaar Linkage need to be made through e-Pay Tax functionality available on NSDL (now Protean) Portal. The prescribed fee must be paid under Major Head 0021 and Minor Head 500 and AY should be 2023-24 using Challan ITNS 280.

5. Payment for the PAN-Aadhaar Linking has already been made but e-Filing Portal is not allowing to proceed further. What to do in this scenario? 
The payment made at NSDL (now Protean)  takes few days to reflect at the e-Filing portal, so taxpayer is advised to attempt raising PAN-Aadhaar linking request after 4-5 days of making payment.

6. If taxpayer made the payment under Minor head 500 mistakenly, how to get the refund for the same?
As per the existing legal framework, there is no provision for refund for such payments made under the minor head 500.

7. What will happen if I don’t link Aadhaar and PAN?
Kindly, refer to the Circular No. 7/2022 dated 30/3/2022.

8. I cannot link my Aadhaar with PAN because there is a mismatch in my name / phone number / date of birth in Aadhaar and PAN. What should I do?
Correct your details in either PAN or Aadhaar database such that both have matching details. You can correct your PAN details on:

• The TIN-NSDL website, or
• UTIITSL’s PANOnline Portal.

You can correct your Aadhaar details on the UIDAI website.

9. What should I do if my PAN becomes inoperative?
Kindly, refer to the Circular No. 7/2022 dated 30/3/2022.

It is important to note that now PAN and Aadhar are interchangeable and hence Aadhar No. can also be provided for deduction of TDS and income tax return can be filed using Aadhar number, however it will be interesting to see how Income tax department will show TDS credit of person which was deducted on PAN and now PAN has become inoperative.

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