Every person who has been allotted PAN as of July 1, 2017, and is eligible to obtain an Aadhaar number shall link his PAN with Aadhaar by March 31, 2022. If the assessee fails to do so, the PAN allotted to the person shall be made inoperative. A fee of Rs. 500 is levied if PAN-Aadhaar is linked by June 30, 2022, and Rs. 1000 in any other case.
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