Relief for TDS / TCS Excess demands due to non linking of PAN Aadhaar


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	Blog Categories All ca (1) GST (17) ICAI (1) INCOME TAX (20) ROC & MCA (1) Relief for TDS / TCS Excess demands due to non linking of PAN Aadhaar Category: INCOME TAX, Posted on: 22/07/2025 , Posted By: CA SOHRABH JINDAL Visitor Count:161 *TDS / TCS Excess demands due to non linking of PAN Aadhaar* *CBDT Circular No. 9/2025 dated 21-07-2025: Relief on Higher TDS/TCS for Inoperative PANs* The CBDT has provided major relief regarding higher TDS/TCS rates under sections 206AA/206CC for cases where PAN was inoperative due to non-linking with Aadhaar. No demand for short-deduction/collection: If PAN is made operative (via Aadhaar linking) within the timelines prescribed, no demand will be raised on deductors/collectors for short deduction/collection at regular (and not higher) rates, even if PAN was inoperative at the time of transaction. *Key Timelines:* For payments/credits from 01.04.2024 to 31.07.2025: PAN must become operative by 30.09.2025. For payments/credits on or after 01.08.2025: PAN must become operative within 2 months from the end of the month in which payment/credit occurred1. This relief is a partial modification of Circular No. 3/2023 and continues the relief provided by Circular No. 6/2024. Impact: Redressal of grievances for deductors/collectors receiving demands for higher TDS/TCS due to inoperative PANs, provided corrective action (Aadhaar linking) is done within the stipulated period1. All other TDS/TCS provisions of the Income-tax Act continue to apply. #CBDT #TDS #TCS #PAN #AadhaarLinking #TaxUpdates #IncomeTax #Finance Disclaimer: The content of the blog does not create any responsibility of the firm / its authorized persons whose website is being accessed. The blog is not for legal use. Kindly verify the correctness of data/contents from your own sources. This is only for information purpose. To Activate comments you need to provide details for google authentication and facebook authentication

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