What is the procedure of linking PAN and Aadhaar?

A PAN is a Permanent Account Number consisting of 10 unique characters that are allocated to individual or entity who is an income earner in India. The card connects all the financial dealings that are taxable and thus making it suitable for the Government to track the income expense statement along with the tax liability. Whereas, an Aadhaar card contains 12 numeric values and is allotted to all individuals by the Unique Identification Authority of India. It suffices as an address proof along with ID proof. Since it is linked to a person