The Central Board of Direct Taxes (CBDT) has amended Rule 114AAA to outline the consequences that will apply if a PAN becomes inoperative due to non-linking with Aadhaar. An inoperative PAN will prevent you from filing income tax returns, which could result in penalties or interest on delayed filings. The consequences include no refunds being processed, no interest being payable on refunds, and higher tax deductions/collections at source.