Aadhaar-PAN Linking Status & Section 234H Late Fee Guide
Step-by-step verification of your PAN-Aadhaar linking status, making the ₹1,000 statutory challan payment on the Income Tax e-filing portal, and reactivating an inoperative PAN.
Mandatory linking of Permanent Account Number (PAN) with Aadhaar is governed by Section 139AA of the Income Tax Act, 1961. The fee for linking after the statutory cutoff is mandated under Section 234H.
Step 1: Check Aadhaar-PAN Linking Status (No Login Required)
You do not need to log in to your income tax account to check your status. Anyone can verify status instantly using the public portal:
- Open e-Filing Portal: Go to incometax.gov.in and locate the Quick Links section on the left sidebar.
- Select "Link Aadhaar Status": Click on the link to open the public status verification tool.
- Enter Identifiers: Type your 10-character alphanumeric PAN and your 12-digit Aadhaar number.
- Read Result: If linked, the screen displays: "Your PAN is already linked to given Aadhaar." If not, a message prompts you to link and pay the Section 234H fee.
Step 2: Pay the ₹1,000 Late Fee under Section 234H
If your PAN is not linked, you must make a non-refundable payment of ₹1,000 before the Income Tax portal allows you to submit the linking OTP request.
Challan Category
- • Tax Applicable (Major Head): 0021 (Income Tax other than Companies)
- • Type of Payment (Minor Head): 500 (Other Receipts)
- • Sub-type: Fee for delay in linking PAN with Aadhaar
- • Amount: Exactly ₹1,000 (auto-populated)
Instant e-Pay Tax Gateway
- • Net Banking (State Bank of India, HDFC, ICICI, Axis, PNB, etc.)
- • Debit Card (Selected authorized banks)
- • UPI (PhonePe, Google Pay, Paytm, BHIM)
- • Over-the-Counter (Cash/Cheque at authorized bank branches)
Step 3: Submit Linking Request after Payment Clearance
Once your payment challan (BSR code and Challan Serial Number) is generated, wait approximately 2 to 4 hours (or up to 48 hours for bank reconciliation) for the payment status to reflect in the e-Filing database.
Return to Quick Links > Link Aadhaar on incometax.gov.in. Re-enter your PAN and Aadhaar. The portal will detect the cleared ₹1,000 challan. Click Continue, verify your mobile OTP, and submit the request to UIDAI for validation.
Frequently Asked Questions
How can I check if my PAN is linked to my Aadhaar without logging in?
Visit the official Income Tax e-Filing portal (incometax.gov.in), click 'Link Aadhaar Status' under Quick Links, enter your 10-character PAN and 12-digit Aadhaar number, and click 'View Link Aadhaar Status'. The portal immediately displays whether your PAN is already linked or inoperative.
What is the penalty fee for linking PAN with Aadhaar?
Under Section 234H of the Income Tax Act, a statutory late fee of ₹1,000 must be paid before submitting the linking request. The payment is made under Challan No./ITNS 280 with Major Head 0021 (Income Tax other than Companies) and Minor Head 500 (Other Receipts).
What happens if my PAN becomes inoperative?
If your PAN is inoperative: pending income tax refunds will not be issued, interest on refunds will not be payable for the inoperative period, and TDS/TCS will be deducted/collected at higher rates (up to 20% under Section 206AA).
Who is exempt from mandatory Aadhaar-PAN linking?
As per Ministry of Finance notifications, residents of Assam, Jammu & Kashmir, and Meghalaya; Non-Resident Indians (NRIs) under the Income Tax Act; individuals who are not citizens of India; and senior citizens aged 80 years or above at any time during the previous year are exempt.