PAN inoperative for non-intimation of Aadhaar, reactivation subject to fee with refunds limited and higher withholding. PAN becomes inoperative where a person allotted PAN by the cut-off has not intimated Aadhaar by the deadline; reactivation requires payment of the prescribed fee and Aadhaar intimation, after which the PAN becomes operative within thirty days. While inoperative, refunds are not made and no interest is payable for the affected period; higher rates apply for tax deduction and tax collection at source in accordance with sections 206AA and 206CC. The Board will specify the effective date for these consequences and the DGIT (Systems) will specify verification formats and procedures.