CBDT sets deadline of PAN and Aadhaar linking to 31.12.2025 in cases where PAN were allotted on the basis of Enrolment ID of Aadhaar application form filed prior to the 1st day of October, 2024.
CBDT has issued two Notifications for linking of PAN to Aadhaar where Permanent Account Number were allotted on the basis of Enrolment ID of Aadhaar application form filed prior to the 1st day of October, 2024.
As per the Notification(s), persons 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 link their PAN with Aadhaar on or before the 31st day of December, 2025.
Notification No. 25/2025 dated 03.4.2025 has notified Income-tax (ninth Amendment) Rules, 2025 by inserting Rule 5AA as under:
“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.”
Notification No. 26/2025 dated 03.4.2025 has been issued by CBDT in exercise of the powers conferred by sub-section (2A) of section 139AA to intimation of Aadhaar number.
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