Aadhaar linkage alters PAN status: failure to intimate Aadhaar leads to PAN being made inoperative under prescribed rules. The proviso to sub-section (2) of section 139AA is amended to substitute the deeming of PAN as invalid with a provision that the PAN shall be made inoperative after the notified date in such manner as may be prescribed, and rulemaking authority is provided to prescribe the manner of making PAN inoperative.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Aadhaar linkage alters PAN status: failure to intimate Aadhaar leads to PAN being made inoperative under prescribed rules.
The proviso to sub-section (2) of section 139AA is amended to substitute the deeming of PAN as invalid with a provision that the PAN shall be made inoperative after the notified date in such manner as may be prescribed, and rulemaking authority is provided to prescribe the manner of making PAN inoperative.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.