Frequently Asked Questions (FAQs)

Q1. What is an inoperative PAN?

If a PAN is not linked with Aadhaar on or before June 30, 2023, then the status of such a PAN is considered inoperative as per Income-tax Act, 1961.

Q2. Where can I check the status to know if my PAN has been linked with Aadhaar?

Click on the link below or paste the URL in your browser. Enter your correct PAN and Aadhaar number and submit. It will display a status message as to whether PAN is linked to your Aadhaar number or not.
https://eportal.incometax.gov.in/iec/foservices/#/pre-login/link-aadhaar-status

Q3. How to link PAN with Aadhaar?

To link your PAN with Aadhaar, either click on the link mentioned below or paste the URL of the income-tax site in your browser, key in the required details and submit it. It will display a success or a failure comment.
https://eportal.incometax.gov.in/iec/foservices/#/pre-login/bl-link-aadhaar

Q4. If an individual is not having an Aadhaar number, will his PAN be considered as inoperative?

As per section 139AA, a person who is eligible to obtain Aadhaar and is allotted PAN is required to link his Aadhaar with PAN before June 30, 2023. Therefore, if the customer is eligible to obtain Aadhaar number (even if he has not obtained an Aadhaar) and having PAN, his PAN will be considered inoperative from July 1, 2023.

Q5. What implications arise for NRIs when their PAN card becomes non-functional?

Inoperative PAN will be considered as PAN not submitted by customer and accordingly higher TDS/TCS rate may be triggered. Furthermore, transactions prescribed under rules 114B where PAN is mandatorily required to be quoted, may not be allowed for customers. Such transactions include: account opening, credit card issuance, etc.

Q6. In the scenario where an NRI links their Aadhaar card with their previously non-functional PAN card after the stipulated deadline (June 30, 2023), will this action reactivate their PAN card?

Yes, as per Rule 114AAA such a PAN will become operative from the date of linking with Aadhaar.

Q7. Regarding transactions necessitating the submission, citation, or notification of the PAN card before the deadline of June 30, 2023, how will these transactions be impacted if the PAN card is rendered non-functional post-June 30, 2023?

Transactions executed before June 30, 2023 will not be affected in the case of inoperative PAN. For example, if the bank account is opened before June 30, 2023 and PAN becomes inoperative afterwards, then such a bank account will still be operative.

Q8. What about the status of NRI / PIO customers?

PAN Aadhaar linkage would be applicable for NRI / PIO customer who hold both PAN and Aadhaar. The NRI / PIO customer should update his / her residential status correctly with Income tax Department of India. If NRI / PIO customer does not hold an Aadhaar yet the PAN is made Inoperative by the Income tax Department, then bank will be construed to consider the NRI / PIO PAN inoperative on Bank record. The NRI / PIO customer will have to consult his /her Tax consultant in India to update his / her residential status on Income Tax Portal and make his / her PAN Operative.