The last date to link PAN and Aadhaar has long gone. June 30, 2023, was set as the deadline to link both these documents. However, there are a few conditions under which some individuals are exempted from linking these documents. For example, NRIs or Non-Indian Residents are exempted from linking both PAN and Aadhaar if they do not have an Aadhaar.
What NRI Can Do for Inoperative PAN Card?
Even after the exemptions NRIs can find their PAN become inoperative after June 30, 2023. “For NRIs, there may be a situation where the residential status in the records of the Income Tax Department as per PAN may not be updated as a ‘non-resident’. This could result in their PANs becoming inoperative due to non-linking with Aadhaar,” said Parizad Sirwalla, Head, of Global Mobility Services, Tax, KPMG.
NRIs who do not have Aadhaar are exempted from the linking process provided they update their residential status as non-resident in the income tax portal. “In case the NRIs have an Aadhaar, the exemption does not apply, and they will have to link their PAN. If they miss the deadline, they can still link it by paying a penalty,” Shuddhasattwa Ghosh, Partner-People Advisory Services, EY India.
Updating the Residential Status of Your PAN Card
“NRIs whose PAN has become inoperative can file an application with the tax officer stating that linking of PAN and Aadhaar is not required for them, and also submit copies of their PAN and passport showing details of stay outside India. Based on their request, and after due diligence by the tax officer, the PAN will be made operative,” as Ghosh said.
As per Sirwalla, NRIs can reach out to assessing officers for changing their residential status to non-resident from resident via email. Furthermore, NRIs can also submit a physical application to the assessing officer. “The email address of the assessing officer can be found via the ‘Know your AO’ section on the income tax e-filing portal. The email or physical application should be accompanied by the requisite documents. Once the residential status is changed, the PAN will become operative again.”
Documents Which NRIs are Required to Submit for Inoperative PAN Card:
- Copy of PAN Card (self-attested)
- Copy of Passport (self-attested)
- Details of stay outside India
How Much Time Does the Residential Status of a PAN Card Takes to Change?
“Once the jurisdictional assessing officer is satisfied with the information provided by the taxpayer, they will initiate the process of updating the status from resident to NRI. The process may take 30 days from the receipt of all information that the officer finds satisfactory. However, the time period may vary from case to case,” as per Ghosh.