April 17, 2026
Submitted By: Shristi Rajput
Circular No. 9/2025 : Partial Modification of Circular No.3 of 2023 dated 28-3-2023 regarding consequences of pan becoming inoperative as per Rule 114AAA of the Income-tax Rules, 1962
Circular No. 9/2025 (Central Board of Direct Taxes): partially modifies Circular No. 3/2023 on consequences of inoperative PAN under Rule 114AAA of the Income-tax Rules, 1962, revising related compliance and penalty implications.
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