How to pay penalty for linking PAN with Aadhaar?
The Income Tax Website has mentioned on its website that “CBDT has extended the deadline of linking Aadhaar with the PAN from 31st March 2022 to 31st March 2023. You can link the Aadhaar with the PAN till 31st March 2023. You will be required to pay a fee of Rs. 500 till 30th June 2022 and fee of ₹1000 from 1st July 2022."
The website of Income Tax India also has mentioned that “As per CBDT circular F.No. 370142/14/22-TPL dated on 30th March 2022, every person who has been allotted a PAN as on 1st July 2017 and is eligible to obtain Aadhaar number is required to link PAN with AADHAAR on or before 31st March, 2022. Taxpayers who failed to do so are liable to pay a fee of Rs.500 till 30th June, 2022 and thereafter a fee of Rs.1000 will be applicable before submission of PAN-AADHAAR linkage request."
Individuals can make a penalty for linking their PAN with Aadhaar by following the steps outlined below.
1. Visit onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp and under the ‘CHALLAN NO./ITNS 280’ section, click on ‘Proceed’.
2. Now select the tax applicable as Corporation Tax (Companies) or Income Tax (Other than Companies).
3. Under the ‘Type of Payment’ section, click on ‘Other Receipts’ and select the mode of payment as net banking or debit card.
4. Now enter your PAN, select the assessment year as 2023-24 and input your valid address.
5. Once done, enter the captcha code and click on ‘Proceed’.
6. Individuals can submit the PAN-Aadhaar link request on the e-Filing portal after making the fee payment on the NSDL (now Protean) portal after 4-5 working days.
The amount shall be considered invalid for the purpose of Aadhaar-PAN linking if it is less than or higher than the prescribed amount (Rs. 500/1000 basis date of fee payment), according to Income Tax India guidelines. The Income Tax website also says that “Only single challan of fee amount Rs. 500 till 30th June 2022 and Rs. 1000 after 30th Jun 2022 with Minor head code 500 will be considered as valid fee for Aadhaar-PAN linkage and multiple challans with major head (0021), minor head (500) and AY 2023-24 aggregating to Rs. 500 (upto 30.06.2022) or Rs. 1000 (from 01.07.2022 onwards till 31.03.2023) will NOT be considered as valid fee payment."
The penalty fee for PAN-Aadhaar Linkage must be paid using the NSDL (now Protean) Portal's e-Pay Tax function. The mandated fee must be paid using Challan ITNS 280 under Major Head 0021 and Minor Head 500, and AY should be 2023-24, and Aadhaar-PAN linkage does not now apply to anyone residing in the states of Assam, Jammu and Kashmir, and Meghalaya, who is a non-resident as defined by the Income Tax Act, 1961, who was eighty years or older at any point during the previous year, or who is not an Indian citizen, according to the guidelines of Income Tax India.
