No Higher Tax Deduction for inoperative PAN till 30th September 2025

In case a person is failed to Link Aadhar with PAN shall face Consequence of higher deduction of TDS as a result of inoperative PAN.

With a view to redressing the grievances CBDT vide circular Number 09/2025 dated 21st July 2025, specified that for the transaction entered into up to 31st July 2025, in cases where PAN becomes operative (as a result of linkage with Aadhar) on or before 30th September 2025, There shall be no liability to deduct/ collect Tax at a higher rate.

CA. SONY C. L. B.Sc.,LL.B.,FCA,DISA,DITL (ICAI) Goods & Service Tax

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