According to the income tax department, the last day to link a Permanent Account Number (PAN) with Aadhaar is 31 March, 2023.

The unlinked PAN will become inoperative post 31 March, and the individual will no longer be able to file their income tax returns and perform other banking services.

However, according to the notification by the Central Board of Direct Taxes (CBDT), Aadhaar-PAN linking isn't mandatory for four categories.

The exempted category includes residents of the states of Assam, Meghalaya and the union territory of Jammu and Kashmir.

Other categories include Non-Resident Indians (NRIs) as per the Income-tax Act, 1961, individual of the age of eighty years during the previous year and a person who is not a citizen of India.

The Aadhaar-PAN linking now requires a fee of ₹ 1,000, imposed from July 1, 2022. Earlier, a fee of ₹ 500 was imposed from April 1, 2022, which was later increased to ₹ 1,000.