If you used your Aadhaar Enrolment ID to apply for a PAN before October 1, 2024, it’s now mandatory to update that with your actual Aadhaar number.
According to a Gazette notification issued on April 3, 2025, the government has directed all such PAN holders to replace the Aadhaar Enrolment ID with their original Aadhaar number by December 31, 2025.
When you apply for Aadhaar, the Unique Identification Authority of India (UIDAI) first issues an Aadhaar Enrolment ID, which is mentioned on the application form. Previously, this Enrolment ID could be used to obtain a PAN. Now, the Central Board of Direct Taxes (CBDT) has made it compulsory to replace this ID with the actual Aadhaar number.
However, the Central Board of Direct Taxes (CBDT) has now specified that the Aadhaar Enrolment ID must be substituted with the Aadhaar number. The deadline to provide your Aadhaar number is December 31, 2025.
The notification reads: “In exercise of the powers conferred by sub-section (2A) of section 139AA of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that every person who has been allotted permanent account number on the basis of Enrolment ID of Aadhaar application form filed prior to the 1st day of October, 2024, shall intimate his Aadhaar number to the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) or the person authorised by the said authorities on or before the 31st day of December, 2025 or such date as may be specified by the Central Board of Direct Taxes in this behalf.”
The CBDT has recently updated the Income-Tax Rules, 1962, to require PAN card holders to provide their Aadhaar number to the Principal Director General of Income-tax (Systems), Director General of Income-tax (Systems), or an authorized individual designated by the CBDT.
At present, there is some uncertainty regarding the process for PAN holders to substitute their Aadhaar enrolment ID with their Aadhaar number. The current notification instructs PAN holders to “intimate” their Aadhaar number to the mentioned authorities, but practical steps for doing so are pending guidance from the Income Tax Department.
It is anticipated that the CBDT will soon introduce a mechanism similar to PAN-Aadhaar linking for PAN holders to complete the Aadhaar ID to Aadhaar number transition.