Permanent Account Number inoperative until Aadhaar is intimated and fee paid, triggering suspension of refunds and higher withholding. Failure to intimate Aadhaar where required renders the Permanent Account Number inoperative until the person intimates Aadhaar and pays the prescribed fee; upon compliant intimation the PAN is made operative within thirty days. While inoperative, tax refunds are not to be made and no interest is payable on such refunds for that period, and higher rates apply for tax deduction and tax collection at source. The Board will specify the date from which the consequences take effect, and the Principal Director General or Director General (Systems) will set verification formats and procedures for operational status.