Overview Section 139AA of the Income Tax Act provides that every individual who has been allotted a Permanent Account Number (PAN) as on the 1st day of July, 2017, and who is eligible to obtain an Aadhaar number, shall intimate Aadhaar number in the prescribed form and manner. In other words, such persons have to mandatorily link their Aadhaar and PAN before the prescribed date (30.06.2023). Following categories are exempted from Aadhaar-PAN linking NRIs Not a citizen of India Age > 80 years at any time during the previous year State of residence is ASSAM, MEGHALAYA or JAMMU & KASHMIR Prerequisites for availing this service Valid PAN Aadhaar number Valid mobile number How to link Visit Income Tax e-filing portal - https://incometaxindiaefiling.gov.in/ Enter PAN and Aadhaar number and click "Validate" Verify the PAN details on screen with the ones mentioned on your Aadhaar. Pls. note that if there is a mismatch, you need to get the same corrected in either of the documents. If the details match, click on the “link now” button. A pop-up message will inform you that your Aadhaar has been successfully linked to your PAN If Aadhaar and PAN are already linked, the message "Your PAN is already linked to given Aadhaar" will be displayed. How to check status of PAN-Aadhaar linkage Visit https://eportal.incometax.gov.in/iec/foservices/#/pre-login/link-aadhaar-status Ener PAN and Aadhaar Number and click "View Aadhaar Link Status". The status will be displayed. Consequences of PAN becoming Inoperative if not linked with Aadhaar Resolution of errors while linking PAN-Aadhaar. Source : Income Tax Department, Government of India