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    <title>Amendment of section 139AA.</title>
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    <description>The proviso to sub-section (2) of section 139AA is amended to substitute the deeming of PAN as invalid with a provision that the PAN shall be made inoperative after the notified date in such manner as may be prescribed, and rulemaking authority is provided to prescribe the manner of making PAN inoperative.</description>
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      <description>The proviso to sub-section (2) of section 139AA is amended to substitute the deeming of PAN as invalid with a provision that the PAN shall be made inoperative after the notified date in such manner as may be prescribed, and rulemaking authority is provided to prescribe the manner of making PAN inoperative.</description>
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