under section 139aa of the incometax act 1961 it is mandatory to link pan with aadhaar as per this section if your pan is not linked with aadhaar by a date to be notified by the government then it would be deemed to become inoperative this would mean that an individual will not be able to conduct transactions wherever quoting of pan is mandatory currently the last date to link pan with aadhaar is march 31 2022now if this deadline is missed by an individual then a fee will be levied under section 234h of the incometax act this new section was introduced by the government on march 23 2021 at the time of the passing of the finance act 2021 in the lower house of the parliament as per section 234h if the pan is linked with aadhaar after the expiry of the deadline ie on or after april 1 2022 then a fee which is yet to be prescribed by the government will be levied however the maximum amount will not exceed rs 1000therefore it would be advisable to link the two if you have done so and want to make sure that the two identity numbers are linked in the income tax departments database here is how to do it1 visit wwwincometaxgovin2 under the quick links head click on link aadhaar status option et online3 a new page will open on your computer screen you will be required to enter your pan and aadhaar number et online4 after entering the details click on view link aadhaar status a popup will appear on your screen confirming whether pan is linked to aadhaar or notalso read how to link pan with aadhaarwhy is it necessary to link pan with aadhaarin budget 2017 the government introduced a new section section 139aain the income tax act as per section 139aa it is mandatory to quote your aadhaar number while applying for a new pan and also while filing itr in addition to that individuals who were already having pan as on july 1 2017 and are eligible to obtain aadhaar are required to link the two before expiry of a deadline to be set by the government post the expiry of the deadline which is yet to be notified by the government the pan allotted to that person would be deemed to be invalid as per section 139aa