CBDT notifies consequences of Non-Linking Aadhaar with PAN: Applicable from 1st April

A person whose PAN has become inoperative shall be liable for further consequences for period commencing from 1st April

PAN-Aadhaar Non-Linking

CA Pratibha Goyal | Mar 28, 2023 |

CBDT notifies consequences of Non-Linking Aadhaar with PAN: Applicable from 1st April

CBDT notifies consequences of Non-Linking Aadhaar with PAN: Applicable from 1st April

Central Board of Direct Taxes (CBDT) has notified the extended due date of PAN (Permanent Account Number) with Aadhaar Card.

A person, whose permanent account number has become inoperative, shall be liable for further consequences for the period commencing from the date as specified under sub-rule (4) till the date it becomes operative, namely:

(i) refund of any amount of tax or part thereof, due under the provisions of the Act shall not be made;

(ii) interest shall not be payable on such refund for the period, beginning with the date specified under sub-rule (4) and ending with the date on which it becomes operative;

(iii) where tax is deductible under Chapter XVIIB in case of such person, such tax shall be deducted at higher rate, in accordance with provisions of section 206AA;

(iv) where tax is collectible at source under Chapter XVII-BB in case of such person, such tax shall be collected at higher rate, in accordance with provisions of section 206CC:

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