PAN-Aadhaar Linking — Deadline, Fee & Consequences
Linkage via incometax.gov.in → Link Aadhaar with ₹1,000 fee (Challan 280 Type 500). Unlinked PAN cannot file ITR, get refund, invest in mutual funds or complete high-value transactions. Refunds blocked; TDS deducted at higher rate (Section 206AA — 20%).
- Deadline: 30 June 2023 (post that ₹1,000 fee)
- Unlinked PAN inoperative from 1 July 2023
- ₹1,000 late linking fee via Challan 280 Type 500
- Refund blocked till PAN reactivated
- TDS at 20% (Section 206AA) on inoperative PAN
Definition
PAN-Aadhaar Linking
What is PAN-Aadhaar Linking?
Linkage via incometax.gov.in → Link Aadhaar with ₹1,000 fee (Challan 280 Type 500). Unlinked PAN cannot file ITR, get refund, invest in mutual funds or complete high-value transactions. Refunds blocked; TDS deducted at higher rate (Section 206AA — 20%).
Key rules to remember
- Deadline: 30 June 2023 (post that ₹1,000 fee)
- Unlinked PAN inoperative from 1 July 2023
- ₹1,000 late linking fee via Challan 280 Type 500
- Refund blocked till PAN reactivated
- TDS at 20% (Section 206AA) on inoperative PAN
Worked example
Freelancer with unlinked PAN: TDS deducted at 20% instead of 10%; refund of ₹18k held. Pays ₹1,000 late fee, links PAN with Aadhaar, PAN reactivates in 7 days, refund released.
Which ITR form applies
- ITR-1 (Sahaj) — Up to ₹50 lakh total income
- ITR-2 — No upper limit
- ITR-3 — No upper limit
- ITR-4 (Sugam) — 44AD ₹3 Cr (digital) / 44ADA ₹75L / 44AE per vehicle
- ITR-5 — No upper limit
- ITR-6 — No upper limit
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Frequently asked questions
Frequently asked questions
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Related reading
- Which ITR Form Should You File in 2025? Complete Guide (ITR-1 to ITR-4)
- ITR-1, ITR-2, ITR-3, ITR-4 — Which Form Do You Actually Need to File?
- Which ITR Form Should You File in 2026? (ITR-1 to ITR-7 Explained)
- Missed the ITR Deadline? Penalty, Interest and the Belated Return Playbook
- ITR Filing Last Date FY 2024-25 (AY 2025-26) — Complete Guide
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