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Shristi Rajput
April 20, 2026

Submitted By: Shristi Rajput

Circular No.7/2022 Clarification with respect to relaxation of provision of rule 114AAA of income tax act rule

It explains relief from consequences of PAN becoming inoperative due to non-linking with Aadhaar within the prescribed time, and clarifies how taxpayers can still use PAN for certain transactions during the relaxation period, subject to conditions.

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