Personal Finance

Why PAN-Aadhaar Linking Fails: Quick Overview Section 139AA of the Income Tax Act, 1961 makes PAN-Aadhaar linking mandatory for most taxpayers. The deadline has passed, and a ₹1,000 late fee under Section 234H now applies. If your PAN remains unlinked, it becomes inoperative — you cannot file ITR, claim refunds, avoid 20% TDS, or open