As per the FAQs on Link Aadhaar available on the income tax website, "Section 139AA of the Income Tax Act provides that every person who has been allotted a permanent account number (PAN) as on the 1st day of July, 2017, and who is eligible to obtain an Aadhaar number, shall intimate his Aadhaar number in the prescribed form and manner. In other words, such persons have to mandatorily link their Aadhaar and PAN before the prescribed date (Presently, 31.03.2022 without fee payment and 31.03.2023 with prescribed fee payment).
So, this implies that PAN-Aadhaar linking is now a must and in case you have done it before the prescribed date of March 31, 2022 then you are not liable to pay any charges or fees. Else the same shall apply as per CBDT Circular No.7/2022 dated 30.03.2022.
Charges for PAN Aadhaar linking after prescribed date of March 31, 2022
In order to avoid the hassles to taxpayers for non-linking of PAN-aadhaar even after March 31, 2022, the government has opened a window of opportunity "upto 31st of March, 2023 to intimate their Aadhaar to the prescribed
authority for Aadhaar-PAN linking without facing repercussions. As a result, taxpayers will be required to pay a fee of Rs. 500 up to three months from 1st April, 2022 and a fee of Rs.1000 after that, while intimating their Aadhaar", said the press release by the Ministry of Finance dated March 30, 2022.
PAN-Aadhar charges that apply now from July 1, 2022
Likewise, as 3 months from April 1, 2022 have already passed, taxpayers for linking PAN-Aadhaar from July 1, 2022 or intimating their 'Aadhaar' will need to pay a higher fee of Rs. 1000.