April 17, 2026
Submitted By: Shristi Rajput
Circular No. 6/2024 : Partial modification of Circular No.3 of 2023 dated 28.03.2023 regarding consequences of PAN becoming inoperative as per rule 114AAA of the Income-tax Rules, 1962
Circular No. 6/2024 (Central Board of Direct Taxes): partially modifies Circular 3/2023 on PAN inoperative consequences under Rule 114AAA of the Income-tax Rules, 1962, refining compliance and penalty implications.
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