The identifiers your tax life runs on, the PAN-Aadhaar link, and the portal you file through
Your PAN (Permanent Account Number) is your tax identity: you quote it on returns, invoices and to anyone deducting TDS, so the credit reaches you. It must be linked to your Aadhaar; an unlinked PAN becomes inoperative, which means TDS is deducted at the higher 20% rate, refunds are withheld, and you cannot file properly. You file and track everything through the income-tax e-filing portal at incometax.gov.in, where your return, Form 26AS, AIS and any notices all live. Getting these three right is the foundation everything else sits on.
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Guidance, not advice. We explain the rules, we don't assess your situation. Always seek financial or tax advice from your accountant, or contact Income Tax Department. Read our editorial scope →
PAN: your tax identity
A PAN is the ten-character identifier that ties all your tax records together. You need it to file a return, to open a current account, and to receive payments without punitive TDS. Quote it to every client or platform that pays you, because that is how the TDS they deduct shows up in your Form 26AS and AIS and becomes reclaimable. A business should keep its PAN (and TAN, if it deducts TDS) consistent across all filings.
The PAN-Aadhaar link and inoperative PAN
PAN must be linked to Aadhaar. If it is not, the PAN becomes inoperative, and the consequences are real: TDS and TCS are deducted at the higher rate (commonly 20%), pending refunds are not issued, and interest is not paid on them. You can make an inoperative PAN operative again by linking it and paying the prescribed fee. New PAN applicants must quote the actual Aadhaar number, not just an enrolment ID.
warningAn inoperative PAN is a silent, expensive problem: clients deduct 20% TDS instead of 1 to 10%, and your refunds stop. If your TDS suddenly jumps, check your PAN-Aadhaar link first.
The e-filing portal
Everything is filed and tracked at incometax.gov.in. From there you file your ITR, view and download Form 26AS, the Annual Information Statement (AIS) and the Taxpayer Information Summary (TIS), respond to notices through e-proceedings, and pay tax. Register once with your PAN, keep your contact details current so you receive notices, and reconcile your AIS against your own records before you file.
Register on incometax.gov.in with your PAN
Keep mobile and email current so notices and OTPs reach you
Check Form 26AS and AIS before filing, and reconcile to your records
e-verify the return (Aadhaar OTP, net banking or other) within the deadline, or it is treated as not filed
Income-tax Act 1961 s.139A (PAN) (re-enacted in the Income-tax Act 2025)
Income-tax Act 1961 s.139AA (PAN-Aadhaar linking)
Income-tax Act 1961 s.206AA (higher TDS without operative PAN)
Frequently asked questions
What happens if my PAN is not linked to Aadhaar?+
The PAN becomes inoperative. While it is inoperative, TDS and TCS are deducted at the higher rate (commonly 20%), refunds are not issued and no interest is paid on them, and filing is disrupted. You restore it by linking PAN to Aadhaar and paying the prescribed fee, after which it becomes operative again.
Why is TDS being deducted from me at 20%?+
The most common cause is either not quoting your PAN to the payer, or an inoperative PAN because it is not linked to Aadhaar. In both cases Section 206AA applies the higher 20% rate. Quote a valid, operative PAN to every payer and check your PAN-Aadhaar link to bring it back to the standard 1 to 10% rates.
Where do I file my return?+
On the income-tax e-filing portal at incometax.gov.in. You register once with your PAN, then file your ITR, view Form 26AS, AIS and TIS, respond to any notices through e-proceedings, and pay tax there. Remember to e-verify the return after filing, an unverified return is treated as not filed.
Do I need a PAN if I am on presumptive taxation?+
Yes. PAN is required to file any return, including ITR-4 for presumptive income, and to receive payments without 20% TDS. Quote it on your invoices and to every client and platform so the TDS they deduct reaches your Form 26AS and is reclaimable through your return.