How to Link PAN Card with Aadhar card for Indian expats in Saudi Arabia?

Updated 12 November 2026: This guide was first written for the 2021 deadline, which has long passed. The final deadline for linking without consequences was 30 June 2023, and non-residents (NRIs) under the Income-tax Act are exempt from PAN–Aadhaar linking. The sections below have been corrected using the Income Tax Department’s Link Aadhaar FAQ.

Many Indian expats in Saudi Arabia still get messages saying their PAN is “inoperative”. Whether you need to link depends on your tax residential status, not just where you live. This guide explains who must link, who is exempt, and how to link if you need to.

What is PAN Card and Aadhar Card?

PAN (Permanent Account Number) is a 10-character alphanumeric identifier issued by India’s Income Tax (IT) department to assess tax liabilities of individuals and entities who have income in the country.

While Aadhaar is a unique 12-digit identification number issued by the Unique Identification Authority of India (UIDAI).

Do NRIs in Saudi Arabia need to link PAN with Aadhaar?

Under Section 139AA of the Income-tax Act, anyone who held a PAN on 1 July 2017 and is eligible for Aadhaar must link the two. The Income Tax Department says the requirement does not apply to an individual who is:

• a non-resident as per the Income-tax Act, 1961;
• not a citizen of India;
• aged 80 or more during the previous year; or
• residing in Assam, Jammu & Kashmir or Meghalaya.

So most Indians working in Saudi Arabia who qualify as non-residents for tax do not have to link. But in July 2023 the department clarified that it only treats a PAN as belonging to an NRI if the person filed an ITR as a non-resident in any of the last three assessment years, or informed their Jurisdictional Assessing Officer (JAO) of their status. Otherwise the PAN may show as inoperative. To fix that, send your JAO a request with a copy of your PAN card and proof of NRI status (for example, passport pages showing your stay abroad). Find your JAO under “Know Your AO” on the e-filing portal. (Income Tax Department, 21 July 2023)

If you are a resident for tax purposes (for example, you returned to India), you do need to link.

How to link a PAN and Aadhaar card?

The old incometaxindiaefiling.gov.in site has been replaced by the new e-filing portal.

1- Go to incometax.gov.in — you can link with or without logging in

2- Click Link Aadhaar under Quick Links (or Profile → Link Aadhaar if logged in)

3- Enter your PAN and Aadhaar number, then follow the steps (an OTP is sent to your Aadhaar-linked mobile)

4- If the late fee applies, pay it first through e-Pay Tax on the portal, then submit the link request

What is the Deadline for Linking of PAN with Aadhaar card?

The 30 September 2021 date mentioned in the earlier version of this article was extended several times. The last date to link without consequences was 30 June 2023. A separate deadline of 31 December 2025 applied only to people whose PAN was issued using an Aadhaar enrolment ID. (Income Tax Department FAQ)

What if I don’t link PAN and Aadhaar Card?

If you are required to link and haven’t, your PAN becomes inoperative: tax refunds (and interest on them) are withheld, and TDS/TCS is deducted at higher rates. You can still link at any time by paying a late fee of ₹1,000 (Section 234H); the PAN becomes operative again within about 30 days of linking. An inoperative PAN can still be used to file an income tax return. NRIs who are exempt should update their residential status with their JAO rather than pay the fee.