Person Allotted PAN Based on Enrollment ID Shall Intimate His Aadhaar Number on or Before 31-12-2025 | CBDT

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Aadhaar-PAN Linking Compliance

Notification no. 25/2025 and Notification no. 26/2025, dated 03-04-2025

Section 139AA of the Income-tax Act mandates every person who is eligible to obtain an Aadhaar to quote the Aadhaar number in the ITR Form and application for allotment of PAN. Where the person does not possess the Aadhaar number, the Enrollment ID is required to be quoted in the Income-tax return and application for PAN.

However, the Finance (No. 2) Act 2024 has amended section 139AA to provide that an Aadhaar Enrolment ID cannot be used in place of an Aadhaar number in the PAN application form and income tax returns with effect from 01-10-2024. The person who allotted PAN based on Enrolment ID is required to intimate the Aadhaar number.

To incorporate the norms of intimating the Aadhaar number in such cases, The Central Board of Direct Taxes (CBDT) has amended Rule 114 of the Income-tax Rules.

A new sub-rule (5AA) has been inserted, which provides that any person who was allotted a PAN based on the Enrolment ID of Aadhaar application form filed prior to 01-10-2024 shall intimate the PDGIT(Systems), DGIT(Systems), or their authorised representative about his Aadhaar number.

Further, such intimation shall be made on or before 31-12-2025 or such date as may be prescribed by the CBDT.

Click Here To Read The Full Notification

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied