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Shristi Rajput
April 17, 2026

Submitted By: Shristi Rajput

Circular No. 3/2023 : Consequences of PAN becoming inoperative as per the newly substituted rule 114AAA

Circular No. 3/2023 (Central Board of Direct Taxes): explains consequences of PAN becoming inoperative under Rule 114AAA of the Income-tax Rules, 1962, including restrictions on financial transactions and higher TDS/TCS rates.

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