Permanent Account Number inoperative where Aadhaar not intimated by prescribed deadline; PAN treated as not furnished or quoted. Rule 114AAA makes a PAN inoperative if the PAN-holder required to intimate Aadhaar fails to do so by the prescribed deadline, and treats an inoperative PAN as not furnished, intimated or quoted under the Act, with statutory consequences; the PAN becomes operative from the date Aadhaar is subsequently intimated. The Director General of Income-tax (Systems) will specify formats, standards and procedures for verifying PAN operational status.