Manner of making permanent account number inoperative.

CBDT had announced that linking of PAN and Aadhar would be compulsory and in the previous financial years it had also made compulsory to quote PAN number for anyone who wish to file their Return of income.

CBDT is also constantly extending the due date to link PAN card with Aadhar card. However, now vide notification Dt. 13.02.2020 CBDT has announced what will happen if PAN and aadhar card are not linked till 31.03.2020.

A new rule i.e. rule 114AAA has been inserted wherein it has been mentioned that “Where a person, who has been allotted the permanent account number as on the 1st day of July, 2017 and is required to intimate his Aadhaar number under sub-section (2) of section 139AA, has failed to intimate the same on or before the 31st day of March, 2020, the permanent account number of such person shall become inoperative immediately after the said date for the purposes of furnishing, intimating or quoting under the Act.”

Thus if the PAN is not linked it will become inoperative immediately and after becoming inoperative if he furnishes his PAN anywhere it shall be deemed that he has not furnished his PAN.

However as per clause 3 of such rule once such person intimates his Aadhar number to the respective authority his PAN number shall again become operative.

You can read HERE to know how you can link your PAN card with Aadhar card.

However the point to note here is or to think is after government has announced that Aadhar card and PAN are interchangeable is it necessary to link such PAN card and aadhar card?

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