162 — 162. When PAN becomes inoperative under section 262(6)
IT Rules
Original Rule Text
162. When PAN becomes inoperative under section 262(6) — "Context: Rules regarding taxation when Permanent Account Number (PAN) becomes inoperative under section 262(6) of the Act, including provisions for no refund or interest on refund, and increased tax... — Rule 162 of IT2025