Income Tax Portal Updates Link Aadhaar Manual for Income Tax Act, 2025: What Taxpayers Need to Know
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The Income Tax Department’s e-Filing portal has updated its Link Aadhaar User Manual to reflect the legal and procedural position after the Income Tax Act, 2025 came into force. The updated guidance is particularly relevant for taxpayers and practitioners handling PAN-Aadhaar linkage requests because it now expressly refers to section 262 of the Income Tax Act, 2025 alongside section 139AA of the Income-tax Act, 1961.
What the updated manual says
The portal states that PAN-Aadhaar linking is mandatory for eligible individuals. For new PAN applicants, Aadhaar-PAN linking is carried out automatically during the PAN application process. Existing PAN holders who were allotted PAN on or before 1 July 2017 are required to link PAN with Aadhaar unless they fall within an exempt category.
The manual also reiterates the consequence of non-linkage: where the requirement applies and the linkage is not completed, the PAN can become inoperative. Taxpayers in exempt categories are not subject to that consequence merely because they have not linked Aadhaar.
Two-step process remains central
The Department describes the process in two broad stages. First, the taxpayer must pay the applicable delayed-linking fee through the e-Filing portal. Second, the taxpayer must submit the PAN-Aadhaar linking request after the payment is reflected in the system.
For payment, the updated manual directs users to the e-Pay Tax flow. It specifically instructs users to select the Income Tax Act, 2025, choose the relevant tax year, and use Other Receipts (500) for the delayed PAN-Aadhaar linking fee. The applicable amount is then pre-filled before the challan is generated.
How to submit the linking request
The request can be submitted either before login or after login. In the post-login route, the user can go to the profile area and select the Link Aadhaar option. In the pre-login route, the user can use the Link Aadhaar option available under Quick Links on the e-Filing home page.
The portal requires a valid PAN, Aadhaar number and mobile number. After PAN and Aadhaar validation, the system checks whether the fee payment is available. If payment details are verified, the taxpayer can continue with the linking request and complete OTP validation.
What if the payment is not yet visible?
The manual notes that if a taxpayer has already paid the fee but the payment is not yet visible in the linking flow, the taxpayer should wait four to five working days before attempting to submit the PAN-Aadhaar link request again. This is an important operational point for tax professionals who may otherwise mistake a payment-processing delay for a failed transaction.
Mismatch and incorrect-link scenarios
If Aadhaar is linked to another PAN, or the PAN is linked to another Aadhaar, the manual indicates that the taxpayer may need to approach the Jurisdictional Assessing Officer for delinking before the correct linkage can be completed. The portal also provides a facility for finding jurisdictional officer details.
Checking linkage status
The updated guidance explains both pre-login and post-login status checks. Taxpayers can use the Link Aadhaar or View Status functionality on the portal and enter PAN and Aadhaar details to see whether the request is successful, pending with UIDAI or requires further action.
Practical takeaway for taxpayers and professionals
The important change for current compliance work is that the e-Filing instructions now expressly operate within the Income Tax Act, 2025 framework. Practitioners should follow the portal’s current payment path, ensure the correct Act and payment head are selected, allow sufficient time for challan reflection, and verify the final linkage status instead of treating payment alone as completion of the process.
Key takeaway
The official e-Filing portal has a newly updated operational manual reflecting the post-April 2026 legal framework, creating timely practical value for taxpayers and tax professionals.
