CBDT vide its order Notifies 1st day of April, 2023, as the specified date for the purpose of the proviso to sub-rule (2) of rule 114AAA of the Income-tax Rules, 1962. As per this proviso Where a person, whose permanent account number (PAN) has become inoperative due to non linking with Aadhaar under sub-rule (1) of Rule 114AAA, is required to furnish, intimate or quote his permanent account number under the Act, it shall be deemed that he has not furnished, intimated or quoted the permanent account number, as the case may be, in accordance with the provisions of the Act, and he shall be liable for all the consequences under the Act for not furnishing, intimating or quoting the permanent account number.
Rule 114AAA deals with Manner of making permanent account number inoperative and it was notified by CBDT vide Notification No. 11/2020-Income Tax Dated: 13th February, 2020.
F.No.370142/14/2022-TPL
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
(TPL Division)
***
New Delhi, dated 30th March, 2022
ORDER
Sub.: Specified date for the purposes of proviso to sub-rule (2) to rule 114AAA of the Income-tax Rules, 1962 – reg.
The Board hereby specifies the 1st day of April, 2023, as the specified date for the purpose of the proviso to sub-rule (2) of rule 114AAA of the Income-tax Rules, 1962.
Shefali Singh
Under Secretary (TPL-IV)
Also Read
| S. No. |
Title |
| 1. | Consequences of Not-Linking PAN with Aadhaar applicable from 01.04.2023
CBDT Order No. F.No.370142/14/2022-lPL Dated: 30/03/2022 |
| 2. | Rule 114AAA: PAN to become inoperative on failure to furnish Aadhaar
CBDT Notification No. 11/2020-Income Tax Dated: 13th February, 2020 |
| 3. | CBDT prescribes fees for not linking PAN with Aadhaar
CBDT Press Release Dated: 30/03/2022 |
| 4. | CBDT notifies Late fees for Delayed/Non linking of PAN with Aadhaar
Notification No. 17/2022-Income Tax, [G.S.R. 229(E).] Dated: 30/03/2022 |
| 5. | Non linking of PAN with Aadhaar | Rule 114AAA | Inoperative PAN – Clarification
Circular No. 7 of 2022-Income Tax | Dated 30th of March, 2022 |
Is this reason behind the newly inserted note,- ‘ comment closed’ ; also, for deleting suo motu , abruptly, the earlier posted comments ?
In doing so, what obviously has been oversighted is that some of the viewpoints projected would continue to be of relevance, despite since notified deferment of the ‘effective date’ !? For instance, the concern will continue to prevail, unless the CBDT , in the meantime, clarifies the applicability or otherwise to tax payers, whose status is that of a ‘non-resident’ – AGREE ?
Comments are working fine now. In tech world some functions doesn’t work sometimes.