CBDT Sets This Deadline For PAN Holders to Link Aadhaar

The Central Board of Direct Taxes (CBDT) has issued a fresh notification requiring certain Permanent Account Number (PAN) holders to update their records by linking their PAN with their Aadhaar number by December 31, 2025. The directive, published on April 3, applies to individuals who were allotted PAN using only their Aadhaar enrolment ID prior to October 1, 2024.

In a circular issued by the Central Board of Direct Taxes (CBDT) on April 3, 2025, it is stated that every individual who has been allocated a PAN on the basis of their Enrolment ID in the Aadhaar application form filed before Oct 1, 2024, is required to inform the income tax authorities of his Aadhaar number, i.e., the Principal Director General of Income Tax (Systems) or the Director General of Income Tax (Systems) or the person authorised by them.

The move comes under Section 139AA(2A) of the Income-tax Act, 1961 and follows a policy change announced in the Union Budget 2025, which discontinued the use of Aadhaar enrolment IDs for PAN issuance.

“In exercise of the powers conferred by sub-section (2A) of section 139AA of the Income-tax Act, 1961... the Central Government hereby notifies that every person who has been allotted permanent account number on the basis of Enrolment ID of Aadhaar application form filed prior to the 1st day of October, 2024, shall intimate his Aadhaar number to the Principal Director General of Income tax (Systems)... on or before the 31st day of December, 2025,” the official notification reads.

Who Must Update?

Aadhaar enrolment IDs that were used for PAN applications but did not include Aadhaar numbers at the time are targeted by this mandate. Aadhaar numbers must now be provided to the Income Tax Department by 2025 for these individuals. 

As per various media reports, the CBDT has not explicitly outlined penalties for non-compliance; however, PAN may become inoperative as of January 1, 2026.

The government had earlier set June 30, 2023, as the final deadline for general PAN-Aadhaar linking, imposing a penalty of Rs 1,000 for late compliance. However, that rule did not apply to individuals who obtained PAN using only an enrolment ID — a group now brought under regulatory focus with this latest notification.

How to Submit the PAN-Aadhaar Link Request (After Payment)

An individual can submit the linking request either before or after logging in to the income tax portal.

Post-login Method:

Log in to the e-Filing portal.

On the dashboard, find ‘Link Aadhaar’ in the profile section.

Enter Aadhaar number and click ‘Validate’ to complete the process.

Pre-login Method:

Go to the e-Filing portal home page.

Click ‘Link Aadhaar’ under Quick Links.

Enter PAN and Aadhaar numbers, click ‘Validate’.

Provide any additional mandatory details and submit.

The individual will receive a 6-digit OTP on their mobile. Enter it to validate the request.

Once submitted, an individual can track the status on the same portal.