Rule 114AAA of the Income-tax Rules, 1962 related to Manner of making permanent account number (PAN) inoperative is applicable from 1st day of July, 2023.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
(TPL Division)
New Delhi
***
Order No. F. No. 370142/14/2022-TPL Dated 1st April, 2023
Sub: Specified date for the purposes of sub-rule (4) to rule 114AAA of the Income-tax Rules, 1962 – reg.
In exercise of the powers conferred under sub-rule (4) of rule 114AAA of the Incometax Rules, 1962 (the Rules), the Central Board of Direct Taxes (the Board) hereby specifies the 1st day of July, 2023 as the date on which the provisions of sub-rule (3) of rule 114AAA shall take effect.
2. This is in supersession of the earlier order dated 30th March, 2022 issued by the Board for the purposes of proviso to sub-rule (2) to rule ll4AAA of the Rules.
3. Hindi version to follow:
(Prajna Paramita)
Director (TPL-IV)
Copy to:
1. PS to FMI OSD to FMI PS to MoS(F)1 PS to MoS(F)
2. OSD to Secretary (Revenue)
3. Chairman, CBDT & All Members, CBDT
4. All Pr. DGsITI Pro CCsIT
5. All Joint Secretaries! CsITI Directors/ Deputy Secretaries! Under Secretaries of CBDT
6. PCIT (M&TP), Official Spokesperson of CBDT
7. Web Manager, ADG (S)-4, 0 /0 Pr. DGIT (Systems) for uploading on official website
8. JCIT (Database Cell) for uploading on www.irsofficersonline.gov.in
(Prajna Paramita)
Director (TPL-IV)
