Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Permanent Account Number inoperative for Aadhaar non-intimation, with refund restrictions and higher tax deduction or collection rates. Permanent Account Number becomes inoperative where an assessee allotted PAN on or before 1 July 2017, and required to intimate Aadhaar under section 139AA(2), fails to do so within the prescribed time and after payment of the prescribed fee. If Aadhaar is intimated later, the PAN becomes operative again within thirty days from the date of intimation, subject to the fee requirement. During inoperativeness, refund of tax is withheld, interest on refund is not payable, and higher deduction or collection rates apply.
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.
Permanent Account Number inoperative for Aadhaar non-intimation, with refund restrictions and higher tax deduction or collection rates.
Permanent Account Number becomes inoperative where an assessee allotted PAN on or before 1 July 2017, and required to intimate Aadhaar under section 139AA(2), fails to do so within the prescribed time and after payment of the prescribed fee. If Aadhaar is intimated later, the PAN becomes operative again within thirty days from the date of intimation, subject to the fee requirement. During inoperativeness, refund of tax is withheld, interest on refund is not payable, and higher deduction or collection rates apply.
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