21/07/2025
Relief for TDS/TCS Defaults Due to PAN-Aadhaar Non-Linking
CBDT issues relief for deductors where higher TDS/TCS was levied due to inoperative PAN (non-linking with Aadhaar). If PAN is made operative by deadlines, no higher rate or demand will apply.
Key Dates
• For payments Apr 1, 2024 – Jul 31, 2025: Linked PAN by Sep 30, 2025
• For payments after Aug 1, 2025: Link within 2 months