PAN-Aadhaar Linking Can Be Done Till March 31, 2023 On Payment Of Late Fee : Finance Ministry

The Ministry of Finance has extended the deadline for linking PAN Card with Aadhaar number till March 31, 2023. The deadline was otherwise set to end tomorrow. However, a penalty up to Rupees 1000 will be payable for late linking of PAN-Aadhaar after March 31, 2022. A fee of Rs 500 will be payable for giving Aadhaar details for up to three months from April 1, 2022 and a fee of Rs.1000 after that.

A Press Release issued by the Ministry has said that "till 31st March, 2023 the PAN of the assessees who have not intimated their Aadhaar, will continue to be functional for the procedures under the Act, like furnishing of return of income, processing of refunds etc".

"In order to mitigate the inconvenience to the taxpayers, as per Notification No.17/2022 dated 29th March, 2022, a window of opportunity has been provided to the taxpayers upto 31st of March, 2023 to intimate their Aadhaar to the prescribed authority for Aadhaar-PAN linking without facing repercussions. As a result, taxpayers will be required to pay a fee of Rs. 500 up to three months from 1st April, 2022 and a fee of Rs.1000 after that, while intimating their Aadhaar. However, till 31st March, 2023 the PAN of the assessees who have not intimated their Aadhaar, will continue to be functional for the procedures under the Act, like furnishing of return of income, processing of refunds etc.", the Press Release stated.

"Window of opportunity provided to taxpayers upto 31st March,2023, vide Notification No. 17/2022 dt 29/03/2022 for intimating Aadhaar on payment of certain fee", the Income Tax Department tweeted.

The provision for mandatory linking of PAN with Aadhaar was introduced as per Section 139AA of the Income Tax Act which was added through the Finance Act, 2017. The Supreme Court had upheld the constitutional validity of this provision in 2017 in the case Binoy Viswam vesus Union of India.

As per Section 139AA, every person who has been allotted a PAN as on 1st July, 2017 and is eligible to obtain Aadhaar Number, is required to intimate his Aadhaar to the prescribed authority before the prescribed date.

The deadline for PAN-Aaadhar linking was extended several times previously as well. The earlier deadline was September 30, 2021 which was extended will March 31, 2022, which is now further extended till March 31, 2023.