is it necessary to link pan card with aadhar card

Yes, linking your Permanent Account Number (PAN) with your Aadhaar card is mandatory for most individuals as per the Income Tax Act. If the PAN is not linked, it becomes inoperative. An inoperative PAN can result in serious consequences, such as the inability to file income tax returns (ITRs), not receiving tax refunds, and attracting higher Tax Deducted at Source (TDS) rates. Certain individuals are exempt from this requirement, including Non-Resident Indians (NRIs) and citizens aged 80 or more.