Income-tax Act, 1961Section 139AA
- Aadhaar to be quoted in PAN applications and returns
- PAN becomes inoperative if not linked
- Fee for late linking under 234H
Applies to FY 2025-26 (AY 2026-27) and earlier years.
IT Act 1961 → 2025 / Section 139AA
Returns & assessmentSection 139AA → Section 262(9)
Quoting Aadhaar and PAN–Aadhaar linking
Section 139AA of the old Income-tax Act, 1961 · new section 262(9) under the Income-tax Act, 2025
New reference Section 262(5)–(6) (CBDT lists 262(9); late-linking fee 234H → 430)
Income-tax Act, 2025Section 262(5)–(6) (CBDT lists 262(9); late-linking fee 234H → 430)
- Aadhaar quoting and intimation: section 262(5)–(6); inoperative PAN: 262(6)(b)
- CBDT mapping lists 262(9), which in the enacted text covers quoting PAN/Aadhaar in prescribed transactions
- Late intimation fee in section 430
Applies from tax year 2026-27 (from 1 April 2026).
What changed
Renumbered within the PAN section.
Practice notes
- Higher TDS/TCS applies while PAN is inoperative (section 397(2)).
Frequently asked
Where is PAN–Aadhaar linking in the new Income Tax Act 2025?
Section 262(5)–(6) of the Income-tax Act, 2025 (the CBDT table says 262(9)); the late fee (old 234H) is section 430.
What is section 139AA called in the new Income-tax Act, 2025?
Section 139AA of the Income-tax Act, 1961 corresponds to Section 262(5)–(6) (CBDT lists 262(9); late-linking fee 234H → 430) of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
What changed in section 139AA under the new Income Tax Act?
Renumbered within the PAN section.
Is section 139AA still applicable for FY 2025-26?
Yes. Income of FY 2025-26 (AY 2026-27) and earlier years is governed by section 139AA of the 1961 Act. Section 262(5)–(6) (CBDT lists 262(9); late-linking fee 234H → 430) of the 2025 Act applies from tax year 2026-27.