Pan card is inoperative will the sale deed proceed at the sro?

Show relevant documents to a local prudent lawyer for proper appreciation of facts/ documents, professional advise and necessary proceeding since the facts posted are vague and not clear to form an opinion and oblige.

Thank you for replying sir,
The query is will an inoperative pan card(due to non-linkage of aadhar) of a co-owner be an hindrance to registering the sale deed at the Registrar office(SRO)? I'm concerned about the rule that says to furnish a pan card If the property value exceeds 20L.

Since the PAN card of the secondary owner is inoperative, you cannot simply proceed as if everything is normal. The Income Tax Department and the Registration Department are now closely integrated. 

In India, per Section 139AA of the Income Tax Act, a PAN not linked with Aadhaar becomes "inoperative." For a property transaction. When registering a property worth more than ₹50,000, providing a valid PAN is mandatory for both buyers and sellers. If a PAN is inoperative, it is treated as if the person does not have a PAN. This triggers a higher rate of TDS (Tax Deducted at Source) under Section 206AA. Instead of the usual 1%, you might be required to deduct 20% TDS on the secondary owner’s share.

If the Date of Birth (D.O.B.) on the PAN and Aadhaar do not match, the "Know Your Customer" (KYC) verification during the online entry or the physical thumb-scanning process at the Registrar's office might flag a discrepancy.

If a person’s PAN is inoperative or they don't have one, they can technically file Form 60. Since the secondary owner has a PAN (even if inoperative), some Registrars are hesitant to accept Form 60. They may insist on a valid PAN to ensure the TDS is tracked correctly. 

If you are in a rush to register, then the secondary owner can provide a Notarized Identity Affidavit stating that the person named in the Aadhaar and the PAN is one and the same, and declaring the correct D.O.B.  You can check with your local Document Writer or Advocate in Gujarat; many Sub-Registrars accept this affidavit along with the "Inoperative" PAN, provided you pay the higher TDS or prove that the linking process has been initiated.