Last date to link PAN with Aadhaar extended to June 30, 2023: CBDT

Press Release Dated 28-03-2023

Considering the difficulties faced by the taxpayers & other stakeholders and providing some more time to the taxpayers, the Central Board of Direct Taxes (CBDT) has extended the due date for linking PAN and Aadhaar from March 31, 2023, to June 30, 2023, without facing repercussions.

Section 139AA of the Income-tax Act provides that every person who has been allotted PAN as of July 1, 2017, and is eligible to obtain an Aadhaar number, shall link his PAN with Aadhaar. The due date for linking PAN-Aadhaar had been extended multiple times, and the latest date notified was 31-03-2022.

If a person fails to do so, the PAN allotted to him shall be made inoperative after 31-03-2022. However, the CBDT vide Circular No. 07/2022, dated 30-03-2022, granted relief and provided that all the consequences provided under the Income-tax Act for not furnishing, intimating or quoting PAN shall come into effect from 01-04-2023 if PAN becomes inoperative due to non-linking of it with Aadhaar. However, the taxpayer is liable to pay the fee, in accordance with section 234H, if PAN is linked with Aadhar from 01-04-2022 to 31-03-2023.

Now the board has extended the period wherein the PAN, which isn’t linked with Aadhaar, shall not be treated as inoperative. The Govt. granted 3 more months to taxpayers to link their PAN with their Aadhaar without facing any repercussions under the Income-tax Act. There is no relaxation on payment of fees, which shall be levied per section 234H.

To conclude, the PAN of taxpayer shall not be treated as inoperative if it is linked with Aadhaar until June 30, 2023, upon payment of fees under section 234H.

Click Here To Read The Full Press Release