Rule 114AAA

187 views 1 replies
Is linking of PAN and Aadhaar by 31.03.2023 mandatory for every person holding a PAN including those who are not liable to pay tax, for example, a student or a home maker who do not have income of their own?
Replies (1)

Yes, it is mandatory for all the Resident PAN holders..

The CBDT has notified new Rule 114AAA to provide that the PAN of a person shall become inoperative if he fails to intimate his Aadhaar number u/s 139AA(2) 


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