NEW YORK, December 29, 2025, 00:09 ET
- India’s Income Tax Department has set a Dec. 31 deadline for PAN-Aadhaar linking, with unlinked PANs set to turn inoperative from Jan. 1.
- Dec. 31 is also the deadline to file belated or revised income tax returns for assessment year 2025-26, the tax department’s calendar shows.
- A tax expert said an extension for late and revised return filings looks unlikely.
A Dec. 31 deadline is approaching for Indian taxpayers to link their Permanent Account Number (PAN) with Aadhaar, the national identity number, with unlinked PANs set to become inoperative from Jan. 1, local media reported.
The timing matters because PAN is widely required for tax filings and for many financial transactions. An inoperative PAN can disrupt banking and investment activity, The Economic Times reported.
The year-end squeeze is compounded by another cut-off on the same date: Dec. 31 is the deadline to file belated and revised income tax returns for assessment year 2025-26, the tax department’s online tax calendar shows.
Under Section 139AA of India’s Income Tax Act, 1961, individuals allotted a PAN and eligible for an Aadhaar number must link the two, The Economic Times reported.
The Economic Times said Aadhaar-PAN linking is completed automatically for new PAN applicants, while existing PAN holders — especially those allotted PAN on or before July 1, 2017 — must ensure compliance.
Missing the Dec. 31 deadline will render PAN inoperative from Jan. 1, 2026 for certain taxpayers, according to the report.
Hindustan Times reported that unlinked PAN holders must pay a 1,000-rupee fee, while PANs issued after Oct. 1, 2024 using an Aadhaar enrolment ID are exempt from the penalty.
The Economic Times said taxpayers can complete linking through the Income Tax Department’s e-filing portal, using an OTP sent to a mobile number, and can also check their link status online.
For income tax returns, a belated return is filed after the original deadline, while a revised return is used to correct errors in a return already filed. The tax calendar lists Dec. 31 as the due date for belated or revised returns for assessment year 2025-26, provided an assessment has not already been completed.
Upstox reported that from Jan. 1, taxpayers seeking to make changes for that assessment year would have to use an “updated” return instead of a revised return. Upstox – Online Stock and Share Trading
“There is a very low chance that the due date for filing belated or revised ITRs will be extended,” said CA Abhishek Soni, CEO and co-founder of Tax2win. Upstox – Online Stock and Share Trading
Upstox said some tax professionals have pointed to portal glitches and a year-end rush, arguing an extension would ease compliance.
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