Aadhaar for Income Tax Return: Linking, Deadlines & How to Fix Issues

Filing an income tax return in India has become more streamlined over the years, thanks to digital integration and identity verification processes. A key part of this system is the use of Aadhaar for income tax return filing. Whether an individual already has an Aadhaar card or is still in the enrollment process, the Income Tax Department has made provisions to ensure that returns can still be filed smoothly.

This article explores how the Aadhaar Enrollment ID plays a crucial role when Aadhaar is not yet issued, and how to link, update, and troubleshoot issues for a seamless ITR process.

What is Aadhaar Enrollment ID?

Understanding Aadhaar and Enrollment ID

The Aadhaar card is a unique identification document issued by the UIDAI (Unique Identification Authority of India). It is used across various services—government subsidies, bank KYC, and, most importantly, for filing income tax returns. But what happens when an individual applies for Aadhaar but hasn’t received the card yet?

This is where the Aadhaar Enrollment ID (EID) comes in. It is a 28-digit number generated at the time of Aadhaar registration, which acts as proof that the individual has applied for Aadhaar. The EID can temporarily be used in place of the Aadhaar number during ITR filing.

Format and Details of Enrollment ID

The EID is divided into two parts:

• The first 14 digits are the enrollment number (e.g., 1234/12345/12345)
• The next 14 digits represent the date and time of enrollment (e.g., 01/01/2025 12:00:00)

Together, this 28-digit code verifies that the Aadhaar application is under process, which is important when linking with PAN or submitting tax documents.

Importance of Aadhaar Enrollment ID for Income Tax Return Filing

Until FY24, individuals who had applied for Aadhaar but hadn’t received it were allowed to file their income tax return using their 28-digit Aadhaar Enrollment ID. This provided temporary compliance under Section 139AA of the Income Tax Act.

However, as per changes introduced in Budget 2024, this relaxation has been withdrawn starting AY 2025–26. The updated ITR forms for the new assessment year no longer include the option to quote an Enrollment ID. Taxpayers must possess a valid Aadhaar number to file their return or apply for a PAN card.

Impact on ITR Processing Without Aadhaar

Failing to quote Aadhaar may lead to:

• Invalidation of ITR submission
• Inoperative PAN if Aadhaar linkage is not completed by 31 December 2025
• Delays in tax refunds and TDS reconciliation

The EID can still be retrieved from the UIDAI website for non-ITR purposes, but it is no longer valid as a substitute for Aadhaar when filing tax returns.

How to Find Your Aadhaar Enrollment ID?

Steps to Retrieve Aadhaar Enrollment Slip

If the Aadhaar Enrollment Slip is misplaced, it can be retrieved in the following way:

1. Visit the UIDAI website (https://uidai.gov.in)
2. Go to ‘My Aadhaar’ > ‘Retrieve EID/UID’
3. Enter the registered mobile number or email
4. Submit OTP and download the Enrollment ID details

This slip serves as official proof for ITR filing when Aadhaar is pending.

What to Do If Enrollment ID is Lost

If the mobile number linked with the Aadhaar application is no longer in use or if both Aadhaar and EID details are lost, the individual must revisit the Aadhaar center to re-enroll or update their information.

How to Link Aadhaar Enrollment ID with PAN for ITR?

Procedure to Link Aadhaar Enrollment ID and PAN

To link Aadhaar (or Enrollment ID) with PAN:

1. Visit the Income Tax e-filing portal (https://www.incometax.gov.in/)
2. Go to ‘Link Aadhaar’ section
3. Enter PAN, Aadhaar Enrollment ID, name as per Aadhaar, and other details
4. Submit the form and verify via OTP sent to the registered mobile number

Effective from 1 July 2025, Aadhaar authentication has also become mandatory for applying for a new PAN card. Applicants must have a valid Aadhaar number to initiate the PAN issuance process.

Deadline and Penalties for Non-Linking

The final deadline to link Aadhaar with PAN is 31 December 2025, as notified by the Central Board of Direct Taxes (CBDT). Failure to comply by this date will render the PAN inoperative from 26 January 2026, leading to restrictions on financial transactions, ineligibility to file ITR, and imposition of a ₹1,000 penalty under Section 234H.

Filing Income Tax Return Using Aadhaar Enrollment ID

Under Section 139AA of the Income Tax Act, if you’ve applied for Aadhaar and are awaiting issuance, you’re permitted to quote the 28-digit EID while filing your ITR.

Where to Enter Enrollment ID in ITR Form

While filing the ITR online:

• In the “Personal Information” section, there’s a field asking for Aadhaar number
• If Aadhaar is not available, choose the option “Applied for Aadhaar”
• Enter the 28-digit Aadhaar Enrollment ID

Ensure that the EID matches exactly with the slip issued by the UIDAI, including date and time.

Common Mistakes to Avoid During Filing

• Typing errors in the Enrollment ID
• Using expired or invalid enrollment slips
• Not updating Aadhaar after issuance
• Mismatch in names between PAN and Aadhaar records

These mistakes can delay ITR processing, refunds, and even result in notices from the department. It’s best to double-check details before final submission. 

This is even more critical for those filing capital gains or tax on mutual funds, where even minor mismatches may delay processing or refunds.

What If Aadhaar is Generated After Filing ITR?

Steps to Update Aadhaar Details Later

Once the Aadhaar number is issued, taxpayers must:

1. Login to the income tax portal
2. Navigate to ‘Profile Settings’ > ‘My Profile’
3. Enter the new Aadhaar number
4. Submit and verify with OTP

This update is crucial for future ITR filings and refund processing.

Correcting Mismatches and Errors

If there is a mismatch in name, gender, or date of birth between PAN and Aadhaar, linking may fail. In such cases:

• Update PAN via NSDL or UTIITSL
• Or, update Aadhaar at the nearest Aadhaar Seva Kendra

Correcting these inconsistencies helps in accurate KYC, which is also relevant for those registered as a stock investment advisor, or dealing with tax on mutual funds and TDS in India.

Legal Provisions and Government Notifications

Many taxpayers still wonder whether an Aadhaar card is mandatory or not for filing income tax returns. The answer is yes, unless exempted under specific categories such as NRIs, individuals above 80 years, or residents of certain states. For everyone else, Aadhaar or the Enrollment ID must be quoted at the time of filing.

Mandatory Rules under Income Tax Law

Under Section 139AA of the Income Tax Act:

• It is compulsory to quote Aadhaar (or EID) when filing ITR
• PAN will be inoperative if not linked by the due date
• This applies to all eligible Indian residents, except those specifically exempted

Recent Changes and Updates

The government has offered flexibility to those who haven’t received their Aadhaar yet, allowing use of Enrollment ID. However, this is only a temporary arrangement. Once Aadhaar is issued, linking becomes mandatory. Non-compliance could attract financial and procedural issues—even if the taxpayer is eligible for exemptions vs deductions, the refund may be withheld if linkage fails.

Conclusion

Ensuring Smooth ITR Filing with Aadhaar Enrollment ID

For taxpayers across India, the message is clear—Aadhaar for income tax return is not optional anymore. Even if someone hasn’t received their Aadhaar card, using the Enrollment ID is a valid workaround. However, timely linking with PAN, entering correct details, and fixing errors as soon as Aadhaar is issued are essential steps. Staying updated on government rules and being proactive in correcting issues can go a long way in avoiding penalties and processing delays. Whether it’s claiming refunds, reporting TDS, or any other tax-related work, linking Aadhaar ensures a smoother financial journey.

FAQs

Is Aadhaar mandatory for everyone while filing ITR?
Yes, quoting Aadhaar is mandatory for most individuals under Section 139AA. However, those who haven’t received it yet can use the Aadhaar Enrollment ID temporarily.

Can I file ITR without Aadhaar if I have an Enrollment ID?
No. From AY 2025–26, quoting Aadhaar Enrollment ID is no longer permitted. Taxpayers must possess and quote a valid Aadhaar number to file their ITR.

What if my Aadhaar and PAN details do not match?
In case of mismatches, the individual must update either Aadhaar (through UIDAI) or PAN (through NSDL/UTI). The ITR process may fail or be delayed until the mismatch is resolved.

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