As per the Income Tax Department notification, income tax returns can be e-filed without linking Aadhaar and PAN. The deadline to link PAN and Aadhaar is 31st December 2017. Do note that while income tax returns can be filed without linking, the tax department will not process the returns until PAN and Aadhaar are linked.
People can visit the official e-filing website of the department to link the two identities, in both the cases– identical names in the two databases or in case where there is a minor mismatch.
The Income Tax Department has made it easy for taxpayers to link their PAN with Aadhaar with just a 2 step process which does not even require to login or register at the e- filing website. This facility can be used by anyone to link their Aadhaar with PAN.