Deadline for linking PAN card with Aadhaar card:
The last date for PAN-Aadhaar linking has been extended by the government several times. As per the last government notification, the PAN Card-Aadhaar Card linking last date has been extended till March 31, 2021. The previous deadline for linking PAN and Aadhaar was June 30, 2020.
Consequences for not link PAN with Aadhaar:
In the Finance Bill, 2021, passed by the Lok Sabha on Tuesday, the government has introduced an amendment under which a person will be liable to pay a late fee of up to Rs 1,000 in case of non-linking of PAN with Aadhaar.
The Finance Bill (Lok Sabha) has inserted a new Section 234H to levy a fee for default in intimating the Aadhaar number. If a person is required to intimate his Aadhaar under Section 139AA(2) and such person fails to do so, they will be liable to pay a fee, as may be prescribed, not exceeding Rs 1,000 at the time of making such intimation.
This means that if a person fails to link PAN and Aadhaar by 31 March, they will be liable to pay a fee of Rs 1,000. This fee shall be in addition to the other consequences the person has to face if PAN becomes inoperative due to non-maintenance of Aadhaar.
How to link PAN card with Aadhaar card online or via SMS:
Online: You can easily link the two documents online by visiting the website of the PAN service providers (i.e., www.tin-nsdl.com or www.utiitsl.com). Click on the 'Link Aadhaar to PAN' tab which will direct you to the income-tax website. You can also link by visiting directly the e-filing website (www.incometaxindiaefiling.gov.in).
SMS: If you find it too complicated to link Aadhaar with PAN through e-filing website of the income tax department then you can do it by sending just a simple SMS. You can send an SMS to either of PAN service providers- NSDL e-Governance Infrastructure Limited or UTI Infrastructure Technology and Services Limited (UTIITL).
In order to link your pan card with Aadhaar card, you have to send an SMS to 567678 or 56161 from your registered mobile number in the format- UIDPAN<SPACE><12 Digit Aadhaar Number><SPACE><10 Digit PAN>. For instance, UIDPAN 123456789000 EPOPE1234E. Note that NSDL and UTI don't charge for using this service. However, SMS charges as levied by the mobile operator will be applicable.
Linking Aadhaar card with PAN manually:
In order to link the documents manually, visit a service centre for your PAN card and fill the ‘Annexure-I’ form. Attach the form with a copy of the PAN and Aadhaar card. For linking the documents manually, a prescribed fee is charged, unlike the online linking which is free.
Pan-Aadhaar link status check online:
1. Visit e-filing website, www.incometaxindiaefiling.gov.in.
2. On the left side of the screen under 'Quick Links', click option 'Link Aadhaar'.
3. On the 'Link Aadhaar' page opened, on the top of the page click on a hyperlink 'Click here to view the status if you have already submitted Link Aadhaar request'.
4. On the next page, you will be required to fill in your details like PAN and Aadhaar number. Enter your details and click 'View Link Aadhaar Status'.
5. This process will let you know if your PAN is linked Aadhaar or not. If your PAN is linked to Aadhaar, then the page will display a message saying, “Your PAN is linked to Aadhaar number xxxx xxxx xxxx”.
Consequences of not linking PAN and Aadhaar:
If you fail to link the two documents by the deadline and your PAN becomes inoperative, it is be assumed that PAN has not been furnished as required by the law and a penalty of Rs 10,000 may apply as per Section 272B of the Income Tax Act. If you use your PAN card as identity proof for purposes that are not related to tax such as opening a bank account, applying for a driving license, etc., it should not attract a penalty.
However, complications may arise if the bank account opened using a non-functional PAN has transactions that bring it under the purview of income tax. For example, if you deposit or withdraw cash above Rs 50,000, PAN card will be required. According to experts, in case your PAN becomes inoperative, you do not have to worry because once you link your PAN and Aadhar, the PAN becomes operative, and no penalties shall be applicable post the date of linking.
