Every individual who has been allotted a PAN as on July 1, 2017, and who is eligible to obtain an Aadhaar is mandatorily required to link their Aadhaar and PAN on or before June 30. This requirement does not apply to any individual residing in Assam, Jammu and Kashmir, and Meghalaya, or a non-resident as per the Income-tax Act, 1961.