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Taxation Central Ministry of Finance Income Tax Act, 1961

CBDT (Income Tax) issues a circular providing relief to taxpayers in cases where PAN has become inoperative

21-Jul-2025 | Circular No. 9/2025

CBDT (Income Tax) has issued a circular providing relief to taxpayers in cases where PAN has become inoperative.

By virtue of this Circular, there shall be no liability of higher rate on the deductor/collector to deduct/collect tax under section 206AA/206CC of the Act if the amount is paid or credited between 01.04.2024 and 31.07.2025, and the PAN is made operative (as a result of linkage with Aadhaar) on or before 30.09.2025. Additionally, where the amount is paid or credited on or after 01.08.2025, there shall be no such liability if the PAN is made operative within two months from the end of the month in which the amount is paid or credited.

For more information kindly refer to the attached document.

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