Inoperative PAN consequences govern refunds, interest, and higher tax deduction until Aadhaar intimation restores operability. A PAN becomes inoperative where a person required to intimate Aadhaar fails to do so, and fees become payable in accordance with the prescribed rule. If Aadhaar is later intimated after payment of fees, the PAN becomes operative within thirty days. During the period of inoperativeness, refunds are not to be made, interest is not payable on such refunds, and tax deductible or collectible at source is to be deducted or collected at the higher rate. The designated authority is to prescribe the formats, standards, and verification procedure.