CBDT notifies Rule for non - linking of PAN with Aadhar

CBDT has introduced Rule 114AAA to provide the manner in which PAN of person will become inoperative if the same is not linked with Aadhar on or before 31st March 2020. If the PAN of an assessee becomes inoperative, it shall be deemed that the assessee has not furnished or intimated or quoted his PAN. However, subsequently, the PAN can be re-activated by intimating the Aadhar to the Department.

Notification herein for your reference