Rules for Manner of making PAN inoperative applicable from 01.07.2023

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 Income tax 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 114AAA 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 (Prajna Paramita) Director (TPL-IV)