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[Cites 0, Cited by 0] [Section 114AAA] [Entire Act]

Union of India - Subsection

Section 114AAA(1) in Income Tax Rules, 1962

(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 139AA, has failed to intimate the same on or before the 31st day of March, 2020, the permanent account number of such person shall become inoperative immediately after the said date for the purposes of furnishing, intimating or quoting under the Act.