This individuals whose PAN became inoperative from 1 July 2023 and was subsequently reactivated after completing Aadhaar linking. Such taxpayers can continue using PAN for income tax compliance without facing unnecessary administrative issues.
PAN Reactivation after Aadhaar Linking – CBDT Order under Section 119 : आधार लिंकिंग के बाद PAN री-एक्टिवेशन पर CBDT का महत्वपूर्ण आदेश
The Central Board of Direct Taxes (CBDT) has issued an important order under Section 119 of the Income-tax Act, 1961 on 8 July 2026, providing administrative relief to taxpayers whose PAN had become inoperative due to non-linking with Aadhaar.
The order directs Income Tax authorities to facilitate smooth implementation of the provisions relating to taxpayers whose PAN has been reactivated after Aadhaar linking. It aims to remove procedural hurdles and ensure uniform treatment across the country.
This order benefits individuals whose PAN became inoperative from 1 July 2023 and was subsequently reactivated after completing Aadhaar linking. Such taxpayers can continue using PAN for income tax compliance without facing unnecessary administrative issues.
The CBDT order does not introduce any new tax, exemption, or change in tax rates. It simply provides administrative clarity and operational relief to taxpayers and tax authorities, ensuring smoother implementation of PAN-related provisions.
F.No. 225/73/2025-ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
10018, Kartavvya Bhawan-01
New Delhi, dated the 1st July, 2026
ORDER
In exercise of powers conferred under section 119 of the Income-tax Act, 1961 (‘the Act’) read with Rule 114-I(2) of the Income-tax Rules, 1962 and also read with section 536 of the Income-tax Act, 2025, the Central Board of Direct Taxes (‘the Board’), hereby authorises the Director General of Income-tax (Systems), Delhi to upload in the Annual Information Statement in Form No. 26AS of the Income-tax Rules, 1962 the information, received under Automatic Exchange of Information (AEOI) framework under an agreement referred to in section 90 and 90A of the Act,-
(a) for the period 01.01.2022 to 31.12.2022, 01.01.2023 to 31.12.2023 and 01.01.2024 to 31.12.2024, which is in his possession within ninety days from the date of issue of this order;
(b) for the period 01.01.2025 to 31.12.2025, which comes into his possession within ninety days from the end of the month in which the information is received by him.
2. The Director-General of Income-tax (Systems), Delhi shall specify the procedures, formats and standards for the purposes of uploading of Annual Information Statement in Form No. 26AS containing the information referred to in the para above.
-Sa-
(Dr. Indu Bala)
Deputy Secretary (ITA.II), CBDT
Copy to:
1. PPS to FM/Dir(FMO)/OSD TO MoS (R)/PPS to RS/PPS to Chairman, CBDT and all Members, CBDT
2. DGIT (Systems), Delhi & DGIT (Systems), Bengaluru
3. All Pr. CCsIT/DGsIT for kind information
4. Web Manager, for placing on the website: www.incometaxindia. gov.in
5. SCIT, Data base Cell for uploading on www.irsofficersonline.gov.in
6. Guard File
Deputy Secretary (ITA.ID, CBDT
Click here to view/download PDF
COMMENTS