Inoperative PAN from Aadhaar non-linking suspends refunds, interest and triggers higher withholding rates. Failure to link PAN with Aadhaar renders the PAN inoperative, causing suspension of refunds and of interest on refunds for the inoperative period and application of higher rates for tax deduction and collection at source; the PAN can be reactivated by intimating the Aadhaar number. Separate late-linking fees are payable for failure to meet the linking deadline, with a reduced fee for a limited transitional period and a higher fee for other late intimations.