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CBDT Circular No. 6: Relief for TDS/TCS Deductors on PAN-Aadhaar Linkage
The Central Board of Direct Taxes (CBDT) has taken a significant step towards addressing the grievances of deductors and collectors who have encountered challenges due to the inoperability of PAN linked with Aadhaar. Circular No. 6, issued on April 23, 2024, aims to provide relief to those who have collected Tax Deducted at Source (TDS) or Tax Collected at Source (TCS) at the normal rate but were required to deduct or collect at higher rate due to PAN inoperability.
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