PAN-Aadhaar linking: The Income Tax Department has said non-linking of PAN with Aadhaar by March 31 would attract a penalty of up to ₹1,000, but such PAN will remain functional for one more year till March 2023, for filing ITR. “CBDT amends Income Tax Rules,1962 for prescribing fee u/s 234H of IT Act,1961. The window of opportunity provided to taxpayers up to 31st March 2023, vide Notification No. 17/2022 dt 29/03/2022 for intimating Aadhaar on payment of a certain fee. Circular No. 7/2022 dt 30/3/2022 issued,” Income Tax India said in a tweet.