New Deadline PAN Holders Who Applied Using Aadhaar Enrolment ID Must Link Aadhaar by 31st December 2025
The Central Board of Direct Taxes (CBDT) has recently issued an important directive that affects individuals who applied for a Permanent Account Number (PAN) using their Aadhaar Enrolment ID. As per the latest CBDT notification, such individuals are now mandated to link their Aadhaar number with their PAN to avoid deactivation of their PAN and to ensure the smooth functioning of all financial and tax-related transactions.
The Central Board of Direct Taxes (CBDT) has announced that individuals who received their Permanent Account Number (PAN) using an Aadhaar Enrolment ID from applications submitted before October 1, 2024, must link their PAN with their Aadhaar number by December 31, 2025. This requirement is detailed in Notification No. 25/2025, issued on April 3, 2025, which introduces Rule 5AA to the Income-tax Rules, 1962. The rule mandates that affected individuals provide their Aadhaar number to the Principal Director General of Income-tax (Systems), the Director General of Income-tax (Systems), or an authorized representative by the specified deadline.
Failure to comply with this directive may result in the PAN becoming inoperative, potentially impacting financial transactions and tax-related activities. To link your PAN with Aadhaar, you can visit the Income Tax Department's e-filing portal or a designated PAN service center. It's advisable to complete this process promptly to avoid any disruptions.
The details and relevant notifications are provided below.
New Delhi, the 3rd April,
2025
G.S.R. 217(E).— In exercise of the powers conferred by sub-section (2A) of section
139AA read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central
Board of Direct
Taxes hereby makes
the following rules further to
amend the Income-tax Rules, 1962, namely:-
1. Short title and commencement.–– (1) These rules may be called
the Income-tax (ninth Amendment) Rules,
2025.
(2) They shall come into force
with effect from the date of their publication in the Official
Gazette.
2. In the Income-tax Rules,
1962 (hereinafter referred
as the said rules), in rule 114, after sub-rule
(5A), the following shall be inserted, namely: ––
“(5AA) 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) or Director General of Income-tax (Systems) or
the person authorised by the said authorities.
3. In the said rules,
in rule 114, in sub-rule
(6), for the words, brackets
and figures “intimation of Aadhaar number
in sub-rule (5)”, the words, brackets and figures “intimation of Aadhaar
number in sub-rule (5) and (5AA)” shall be substituted.”.
[F. No. 370142/1/2025-TPL]
SURBENDU THAKUR,
Under Secy.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II Section-3, Sub Section (ii) vide number S.O. 969(E), dated the 26th March, 1962 and was last amended vide notification No. G.S.R.207(E), dated 28.03.2025.
Through the latest notification, CBDT has reiterated that it mandates all such individuals to link PAN to Aadhaar who were assigned PAN by using Aadhaar Enrolment ID, on or before 1st October 2024. The final date to complete this linking process is December 31, 2025. Failure to comply may make the PAN inoperative and hamper significant financial and tax-related transactions. Therefore, to avoid penalties or disruptions, it is important to get this linkage process completed well in advance either through the official e-filing portal of the Income Tax Department or visit designated PAN sewa kendras. Compliance should enable proper tax processing and continue unhindered access to financial services.
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