Start HereBeginner4 min readJune 2026

Learning article

PAN, Aadhaar, FY vs AY — Explained Simply

The beginner glossary article that clears up four terms almost everyone sees before filing taxes in India.

Quick takeaways

PAN identifies you for tax purposes.

FY is the year you earn income.

AY is the year that income is assessed and filed.

Overview

PAN and Aadhaar

PAN is your main tax identity. Aadhaar is a broader identity document, but both often appear together in tax‑related processes.

You should understand which number is being asked for and why, instead of treating them as interchangeable.

Key concepts

FY vs AY — what’s the difference?

01

Financial Year (FY)the period you earn the income in (e.g., 1 April 2024 to 31 March 2025).

02

Assessment Year (AY)the year in which that income is reported and assessed (e.g., for FY 2024‑25, AY is 2025‑26).

Common mistakes

Common mix‑ups

!

Writing the wrong FY/AY on forms because you mixed them up.

!

Using Aadhaar when only PAN is required (or vice versa) without checking.

Key takeaways

Quick memory trick

Earn in FY.

Report in AY.

Keep both PAN and Aadhaar handy but know which one is being asked for.

FAQs

Common questions

Are FY and AY the same thing?

+

No. FY is the earning year, while AY is the reporting and assessment year that follows it.

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