Rule 114AA: Manner of making permanent account number inoperative.
Where a person, who has been allotted the and is required to intimate his Aadhaar number under sub-section (2) of section 139AA, has failed to intimate the same on or before the 31st day of March, 2020, the permanent account number of such person shall become inoperative immediately (for the purposes of furnishing, intimating or quoting under the Act.) after the said date permanent account number as on the 1st day of July, 2017
If it is not linked to Aadhar and becomes inoperative it shall resume to be operative from the date of intimation of Aadhaar number post then.