INCOME TAX CIRCULAR BREAKING: CBDT issues relief circular for TDS/TCS defaults due to PAN-Aadhaar non-linking.
No higher TDS/TCS if:
✅ Payment made between 01.04.2024–31.07.2025 & PAN is linked by 30.09.2025.
✅ Payment on/after 01.08.2025 & PAN is linked within 2 months of that month.
