Налоговая Индия разъяснила правила для НРИ: статус «неактивный» у PAN не всегда требует оплаты штрафа

For an NRI, seeing an "inoperative" PAN status can be confusing, particularly when Aadhaar-PAN linking is not compulsory for every non-resident. The Income Tax Department specifically lists a non-resident under the Income-tax Act as an exempt category from mandatory Aadhaar-PAN linkage. But exemption does not mean you should simply ignore an inoperative PAN. If the tax department's records have not captured your NRI status correctly, you may need to get the status updated. Is Aadhaar-PAN linking mandatory for NRIs? Not generally. The Income Tax Department says Aadhaar-PAN linkage is not compulsory for an individual who is a non-resident under the Income-tax Act, 1961. Other exempt categories include certain residents of Assam, Jammu and Kashmir and Meghalaya, people aged 80 or more and individuals who are not Indian citizens. So, an NRI should not automatically pay Rs 1,000 and link Aadhaar simply because the PAN portal shows a linking prompt. First establish whether the exemption applies to you. Why can an NRI PAN still become inoperative? The problem can arise when the Income Tax Department's records do not reflect the person's exempt status. The department's current guidance says taxpayers who believe they fall within an exempt category should approach their Jurisdictional Assessing Officer with supporting documents proving the exemption. The JAO can then update the taxpayer's status in the PAN module. For an NRI, the important question is therefore not simply whether Aadhaar is linked, but whether the department recognises the person as a non-resident under the tax law. What should you do first? Start by checking your PAN status through the Income Tax e-filing portal. If the PAN shows as inoperative and you qualify as an NRI exemption category, gather documents that support your non-resident status. The exact documents required can depend on the circumstances, so check with the JAO before submitting the request. The department specifically says an exempt taxpayer should contact the JAO with supporting documents to prove the exemption. What happens if you are not exempt? If you are actually required to link PAN with Aadhaar, the process is different. The Income Tax Department says a PAN that becomes inoperative because of non-linking can be made operative by intimating the Aadhaar number, with a Rs 1,000 fee continuing to apply under the applicable rules. The e-filing portal provides a "Link Aadhaar" facility for checking status and completing the linkage where required. Why should an NRI care about the PAN status? An inoperative PAN can have tax consequences. The Income Tax Department says consequences can include withholding of eligible tax refunds, no interest on such refunds for the specified period and higher TDS or TCS rates in applicable cases. The department was still issuing refund-related communications in August 2026 for PANs marked inoperative because they were not linked to Aadhaar, while noting that the communication does not apply to exempt categories. Don't pay the fee blindly For an NRI, the first step should be checking eligibility for exemption, not immediately paying the linkage fee. If you are genuinely a non-resident under the Income-tax Act, contact the JAO with appropriate proof and request that your exempt status be updated. If you are not covered by the exemption, complete the Aadhaar-PAN linkage through the official portal and pay the prescribed fee. For NRIs, the key point is simple: Aadhaar-PAN linking is generally not mandatory when you qualify as a non-resident under the Income-tax Act, but an incorrectly marked inoperative PAN should not be left unresolved. Disclaimer: The views and investment tips expressed by experts on Moneycontrol.com are their own and not those of the website or its management. Moneycontrol.com advises users to check with certified experts before taking any investment decisions. Discover the latest Business News, Sensex, and Nifty updates. Obtain Personal Finance insights, tax queries, and expert opinions on Moneycontrol or download the Moneycontrol App to stay updated! Find the best of Al News in one place, specially curated for you every weekend. Stay on top of the latest tech trends and biggest startup news.