{"id":2622,"date":"2025-08-01T12:57:06","date_gmt":"2025-08-01T07:27:06","guid":{"rendered":"https:\/\/www.sgcms.com\/regulatory-updates\/?p=2622"},"modified":"2025-08-01T13:03:59","modified_gmt":"2025-08-01T07:33:59","slug":"cbdt-issues-relief-for-pan-aadhaar-non-linkage-key-highlights","status":"publish","type":"post","link":"https:\/\/www.sgcms.com\/regulatory-updates\/cbdt-issues-relief-for-pan-aadhaar-non-linkage-key-highlights\/","title":{"rendered":"CBDT Issues Relief for PAN-Aadhaar Non-Linkage: Key Highlights"},"content":{"rendered":"<p>The Central Board of Direct Taxes (CBDT) has issued an important update for taxpayers and deductors concerning the implications of PAN becoming inoperative due to non-linkage with Aadhaar. Circular No. 9\/2025, released on July 29, 2025, addresses common concerns regarding higher rates of TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) in such cases.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>What\u2019s Changing?<\/strong><\/p>\n<p>Many deductors and collectors recently received notices about short deductions or collections because their deductees\u2019 or collectees\u2019 PAN numbers had become inoperative.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>No Higher TDS\/TCS for Eligible Cases:<\/strong><\/p>\n<ul class=\"marker:text-textOff list-disc\">\n<li><strong>Between April 1, 2024, and July 31, 2025:<\/strong>\u00a0If PAN was inoperative but becomes operative by linking it with Aadhaar on or before September 30, 2025, then there will be\u00a0<strong>no liability to deduct or collect tax at higher rates<\/strong>\u00a0under Sections 206AA\/206CC.<\/li>\n<li><strong>On or after August 1, 2025:<\/strong>\u00a0If PAN is made operative within two months from the end of the month in which payment or credit is made, the higher TDS\/TCS rates will\u00a0<strong>not apply<\/strong>.<\/li>\n<\/ul>\n<p><strong>Continued Compliance Essential<\/strong><br \/>\nIt\u2019s important to note that other provisions of the Income Tax Act concerning TDS\/TCS will continue to apply as usual, regardless of this relief.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Central Board of Direct Taxes (CBDT) has issued an important update for taxpayers and deductors concerning the implications of PAN becoming inoperative due to non-linkage with Aadhaar. Circular No. 9\/2025, released on July 29, 2025, addresses common concerns regarding higher rates of TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) in&hellip; <a class=\"more-link\" href=\"https:\/\/www.sgcms.com\/regulatory-updates\/cbdt-issues-relief-for-pan-aadhaar-non-linkage-key-highlights\/\">Continue reading <span class=\"screen-reader-text\">CBDT Issues Relief for PAN-Aadhaar Non-Linkage: Key Highlights<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":2047,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[57,60],"tags":[54],"class_list":["post-2622","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-compliance","category-income-tax","tag-compliance","statesofindia-central","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CBDT Issues Relief for PAN-Aadhaar Non-Linkage: Key Highlights - Regulatory Updates by SGCMS<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.sgcms.com\/regulatory-updates\/cbdt-issues-relief-for-pan-aadhaar-non-linkage-key-highlights\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CBDT Issues Relief for PAN-Aadhaar Non-Linkage: Key Highlights - Regulatory Updates by SGCMS\" \/>\n<meta property=\"og:description\" content=\"The Central Board of Direct Taxes (CBDT) has issued an important update for taxpayers and deductors concerning the implications of PAN becoming inoperative due to non-linkage with Aadhaar. Circular No. 9\/2025, released on July 29, 2025, addresses common concerns regarding higher rates of TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) in&hellip; Continue reading CBDT Issues Relief for PAN-Aadhaar Non-Linkage: Key Highlights\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.sgcms.com\/regulatory-updates\/cbdt-issues-relief-for-pan-aadhaar-non-linkage-key-highlights\/\" \/>\n<meta property=\"og:site_name\" content=\"Regulatory Updates by SGCMS\" \/>\n<meta property=\"article:published_time\" content=\"2025-08-01T07:27:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-01T07:33:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.sgcms.com\/regulatory-updates\/wp-content\/uploads\/2024\/08\/6.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1563\" \/>\n\t<meta property=\"og:image:height\" content=\"1563\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"SGCMS\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"SGCMS\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.sgcms.com\/regulatory-updates\/cbdt-issues-relief-for-pan-aadhaar-non-linkage-key-highlights\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.sgcms.com\/regulatory-updates\/cbdt-issues-relief-for-pan-aadhaar-non-linkage-key-highlights\/\"},\"author\":{\"name\":\"SGCMS\",\"@id\":\"https:\/\/www.sgcms.com\/regulatory-updates\/#\/schema\/person\/b8d5729c6deafb37d0db7013fec9766a\"},\"headline\":\"CBDT Issues Relief for PAN-Aadhaar Non-Linkage: Key Highlights\",\"datePublished\":\"2025-08-01T07:27:06+00:00\",\"dateModified\":\"2025-08-01T07:33:59+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.sgcms.com\/regulatory-updates\/cbdt-issues-relief-for-pan-aadhaar-non-linkage-key-highlights\/\"},\"wordCount\":197,\"publisher\":{\"@id\":\"https:\/\/www.sgcms.com\/regulatory-updates\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.sgcms.com\/regulatory-updates\/cbdt-issues-relief-for-pan-aadhaar-non-linkage-key-highlights\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.sgcms.com\/regulatory-updates\/wp-content\/uploads\/2024\/08\/6.png\",\"keywords\":[\"Compliance\"],\"articleSection\":[\"Compliance\",\"Income Tax\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.sgcms.com\/regulatory-updates\/cbdt-issues-relief-for-pan-aadhaar-non-linkage-key-highlights\/\",\"url\":\"https:\/\/www.sgcms.com\/regulatory-updates\/cbdt-issues-relief-for-pan-aadhaar-non-linkage-key-highlights\/\",\"name\":\"CBDT Issues Relief for PAN-Aadhaar Non-Linkage: Key Highlights - 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