Manner of making permanent account number inoperative

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....A, has failed to intimate the same on or before the 31st day of March, 2022, the permanent account number of such person shall become inoperative, and he shall be liable for payment of fee in accordance with sub-rule (5A) of rule 114. (2) Where the person referred to in sub-rule (1) has intimated his Aadhaar number under sub-section (2) of section 139AA after the 31st day of March, 2022, after ....

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....all be deducted at higher rate, in accordance with provisions of section 206AA; (iv) where tax is collectible at source under Chapter XVII-BB in case of such person, such tax shall be collected at higher rate, in accordance with provisions of section 206CC: (4) The provisions of sub-rule (3) shall have effect from the date specified by the Board. (5) The Principal Director General o....

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....2-TPL dated 30-03-2022 6. Substituted vide Notification No. 15/2023 dated 28-03-2023 w.e.f. 01-04-2023 before it was read as, "^1[114AAA. Manner of making permanent account number inoperative. (1) Where a person, who has been allotted the permanent account number as on the 1st day of July, 2017 and is required to intimate his Aadhaar number under sub-section (2) of section ....

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....all have effect from the ^[5]date specified by the Board.] (3) Where the person referred to in sub-rule (1) has intimated his Aadhaar number under sub-section (2) of section 139AA after the 31st day of March, ^4[2022, after payment of fee in accordance with sub-rule (5A) of rule 114,], his permanent account number shall become operative from the date of intimation of Aadhaar number f....