PAN–Aadhar Link Status: How to Check, Fees, and What an Inoperative PAN Can Disrupt

PAN with Aadhar linking is often treated like a one-time compliance formality. In reality, it is closer to a system dependency. When you miss linking PAN with Aadhar (for people who are required to link), the PAN can become inoperative and that status can affect refunds, TDS/TCS application, and multiple verification flows that rely on PAN being “active” in the tax ecosystem.

The Income Tax portal also makes it clear that both the status check and the linking process can be completed online, including in pre-login mode, which means you can verify your position quickly without long navigation.

This guide explains how to check your PAN–Aadhar link status, how fee payment works where applicable, what PAN inoperative means in practical terms, and how to correct the situation cleanly.

What PAN–Aadhar Linking Means?

Linking means your PAN is mapped to your Aadhar in the Income Tax Department’s systems. When the mapping exists and is validated, the PAN remains usable for routine tax and compliance activities.

When it does not exist (and linking is required for you), the system can flag the PAN as inoperative, and effectively treat it as unavailable for several downstream processes until the linkage is completed. The portal’s guidance on linking and consequences is framed around this operational outcome, rather than as a purely documentary requirement.

Who Typically Needs to Link PAN With Aadhar?

As per Section 139AA of the Income-tax Act, 1961, every person who has been allotted a PAN as on 1 July 2017 and who is eligible to obtain Aadhar is required to link PAN with Aadhar. Failure to do so by the notified date results in the PAN becoming inoperative, subject to notified exemptions.

There are exemptions for certain categories, and the portal notes that such exemptions may be subject to modifications based on subsequent notifications.

If you are unsure whether you fall under a mandatory category, the most practical first step is to check status on the portal.

Please note: Certain categories of individuals are exempt from the mandatory linking requirement, as notified by the Central Government. These generally include non-residents as defined under the Income-tax Act, individuals aged 80 years or more at any time during the relevant financial year, residents of specified states such as Assam, Meghalaya, and Jammu & Kashmir (subject to updated notifications), and persons not eligible to obtain Aadhar. As exemptions may change based on subsequent notifications, checking the current position on the Income Tax portal is advisable.

How to Check PAN–Aadhar Link Status

The e-Filing portal provides a pre-login status check option for PAN–Aadhar linking.

• Open the e-Filing portal page and use the Quick Link “Link Aadhar Status”
• Enter your PAN and Aadhar number
• Click to view the status message

If you are logged in, the portal also shows status in profile-related sections, but the pre-login option is usually enough for a quick confirmation.

What the Common Status Results Usually Indicate?

Status messages can vary slightly, but the portal’s user manual shows common scenarios such as linking being successful, in progress, or blocked due to payment verification or validation issues.

• Linked / linking successful: Your PAN–Aadhar mapping is already in place and no action is typically required
• In progress / pending validation: The request may be pending with validation, and you may need to recheck after some time
• Payment details not found: The system has not verified the required fee payment yet, and you are prompted to proceed to e-Pay Tax. If you have already paid, you may need to wait a few working days before submitting the request.
• Already linked to a different Aadhar / mismatch: In such cases, correction of details or submission of a delinking request through the jurisdictional Assessing Officer may be required, as per the procedure described on the Income Tax portal.

How to Link PAN With Aadhar

The portal allows linking in both pre-login and post-login mode, and the flow is designed to be straightforward once payment (where applicable) is verified.

At a high level, the process works like this:

• You validate PAN and Aadhar
• Enter required details
• Complete OTP-based verification
• Submit the linking request

The portal then allows you to check status again.

A frequent point of confusion is that payment and linking are not always a single step. The portal guidance separates the flow into (a) fee payment through e-Pay Tax and (b) submission of the Aadhar–PAN linking request after payment verification.

Fees: When They Apply and How Payment Works

As per CBDT notifications issued under Section 139AA, a fee of ₹1,000 is applicable for delayed PAN–Aadhar linking after the notified deadline, and you may need to carry the fee-paid challan for certain authentication options.

For payment, the portal outlines the e-Pay Tax flow. You initiate linking, proceed to e-Pay Tax, select the assessment year and payment type, and complete payment through your chosen mode. After successful payment, you can submit the linking request.

What “PAN Inoperative” Means?

An inoperative PAN is not the same as a PAN being cancelled. It generally means the PAN exists, but the system treats it as inactive for key tax functions until it becomes operative again through compliance action.

If PAN is not linked with Aadhar by the notified date, it becomes inoperative under Section 139AA(2), and the consequences notified by CBDT apply until the PAN is made operative again through successful linkage.

CBDT communications also clarify that consequences continue until the PAN becomes operative again, and that linkage with Aadhar is the mechanism by which PAN is made operative again.

What an Inoperative PAN Can Disrupt?

The impact becomes tangible when routine tax and compliance flows depend on PAN being operative. The income tax portal lists specific consequences that map closely to what individuals experience during filing season or when a bank or deductor validates PAN.

Refunds can be affected. Where PAN is inoperative, no refund shall be issued under the Income-tax Act until the PAN becomes operative. Further, interest under Section 244A is not payable for the period beginning from the specified date until the date on which the PAN becomes operative again.

TDS and TCS outcomes can also change. Where tax is deductible or collectable for a person with an inoperative PAN, the tax shall be deducted or collected at a higher rate. 

Finally, an inoperative PAN can introduce friction in routine verification journeys. Many financial processes rely on PAN validation in the background—whether it is KYC refresh, certain account-level service requests, or onboarding with financial intermediaries.

When the PAN is not in an operative state, such processes may be impacted, depending on how the financial institution’s validation systems interact with the PAN status database.

How to Fix an Inoperative PAN and What to Expect Next?

To resolve an inoperative PAN, linking Aadhar and PAN is mandatory. This process may involve a fee payment if necessary. After submitting your request, please check the status once the system updates.

It is also useful to know that the system may not reflect the change instantly in every scenario. If payment has already been made, you may need to wait a few working days before the portal verifies payment details and allows a successful submission.

If your situation involves incorrect linkage (PAN linked to another Aadhar or vice versa), you may need to contact the jurisdictional Assessing Officer for delinking requests.

From a banking and payroll perspective, once the linkage is completed and status is clean, it can be sensible to inform your employer or payroll team (where relevant) and request revalidation in places where higher deduction might have been applied due to earlier inoperative status.

Common Mistakes That Create Unnecessary Delays

• Paying the fee and assuming linking is complete, without submitting the final linking request
• Retrying repeatedly when the portal says payment verification is pending, instead of waiting the advised working days
• Ignoring mismatch issues (name/DOB/mobile) and repeatedly attempting linking without correcting the underlying record