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        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.

        <h1>Inoperative PAN triggers refund denial, no interest, and higher TDS/TCS until PAN is made operative.</h1> Failure to intimate Aadhaar causes PAN to become inoperative, which prevents payment of any tax refund and interest thereon for the specified period, and triggers higher rates of tax deduction and tax collection at source; these consequences operate from 1 July 2023 until PAN is made operative by intimating Aadhaar, with a fee required to restore operability and statutory exemptions preserved.

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