Which section of the Income-tax Act 1961 will declare PAN Card as inoperative, if not linked with the Aadhaar by 30 June 2021?

• A. Section 228D
• B. Section 212A
• C. Section 246T
• D. Section 234H

Answer: (D)

As per the new Section 234H of the Income-tax Act 1961, which has been introduced during Budget 2021, the PAN cards which are not linked to Aadhaar after June 30, 2021, would be declared "inoperative", as well as a penalty of Rs 1,000, may also be imposed.