Link Aadhaar and PAN card before 31 December 2025

Importance of Linking Aadhaar and PAN Cards

Connecting Aadhaar and PAN cards is essential for conducting financial transactions. Individuals who received their Aadhaar on or before October 1, 2024, must ensure this linkage is completed by December 31, 2025. If not linked, the PAN card will become inactive, hindering important financial operations such as opening bank accounts, issuing credit or debit cards, buying mutual funds, and depositing cash beyond specified limits. Additionally, it will affect income tax filing, refunds, TDS/TCS credits, and submissions of Form 15G/15H for nil TDS. Access to government services that require either PAN or Aadhaar may also be restricted until the link is established.

Tax Filing Deadlines

December 31 marks the final deadline for taxpayers to submit revised or belated income tax returns for the 2025-26 assessment year under Section 139(5) of the Income Tax Act. This provision allows for corrections to previously submitted returns. Post this date, revised filings are only allowed in exceptional cases with approval from the tax department. Taxpayers are also required to file their ITR for the 2024-25 financial year by December 31 to avoid penalties or missing out on compliance opportunities.

Steps to Link PAN with Aadhaar

1. To link PAN with Aadhaar, taxpayers should follow these steps:
2. Visit the income tax e-filing portal and log in using their credentials.
3. Navigate to the profile section and click on ‘Link Aadhaar’.
4. Enter the PAN and Aadhaar numbers and select ‘continue to pay through e-pay tax’.
5. Choose the appropriate assessment year and select ‘Other Receipts’ as the payment type.
6. The applicable amount will be automatically filled; click ‘continue’ to generate a challan.
7. Select the payment mode and complete the transaction via the redirected bank website.
8. Once payment is done, proceed to link your PAN with Aadhaar on the e-filing portal.

Checking Aadhaar-PAN Link Status

1. To verify the status of your Aadhaar-PAN link:Visit the income tax e-filing portal and click ‘Link Aadhaar status’.
2. Enter your PAN and Aadhaar details and submit them. The status will be shown on the screen.
3. If there are any discrepancies between your Aadhaar and PAN information, you can make corrections.
4. Visit the UIDAI portal to update your Aadhaar card details. Alternatively, update your PAN details through Protean (NSDL) or UTIITSL.
5. If errors continue, consider opting for biometric verification at authorised PAN service centres.

The Income Tax Department has advised taxpayers to complete the PAN to Aadhaar link well ahead of the deadline to prevent penalties and interruptions to vital services.

GST Return Filing Deadline

For businesses and GST-registered entities, December 31 is also the deadline for filing the annual GST return. This comprehensive return includes information on total sales, input tax credits claimed, taxes paid, and refunds received during the financial year.

Importance of Year-End Compliance

Delays or inaccuracies in filing can lead to late fees, increased scrutiny, and notices from tax authorities, making year-end compliance crucial.