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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 the 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 mentioned below or paste the URL in your browser. Enter your correct PAN and Aadhaar number and submit. It will display a status message and help you know if the 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. Do Non-residents have to link their PAN and Aadhaar numbers?

As per section 139AA, a person who is allotted PAN and is eligible to obtain Aadhaar number is required to link his Aadhaar with PAN before June 30, 2023. However, CBDT notification no. 37/2017 exempts non-residents under the Income-tax Act to link PAN with Aadhaar, if they do not possess an Aadhaar. This implies that, if non-residents are in possession of Aadhaar and PAN, then they are required to link PAN with Aadhaar.

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

Owing to the PAN becoming inoperative, it shall be deemed that a person has not furnished, intimated or quoted the PAN, in accordance with the provisions of the Act, and the person shall be liable for all the consequences under the Act for not furnishing, intimating or quoting the PAN.

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 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 to do to make sure that no penalties are levied for PAN Aadhaar linking for NRI?

In order to get around the issue and avoid any discrepancies, individuals for whom it isn’t mandatory to obtain an Aadhaar Card (NRIs and OCIs living abroad) must do the following to avoid any chances of penalties or non-operative of PAN Card by 30th June, 2023:

  • Visit your Income Tax e-filing portal
  • Visit “My Profile” Section
  • Under contact details change your Residential status to Non-Resident