CBDT Relaxes TDS/TCS Norms for Inoperative PANs Linked with Aadhaar

The CBDT (Central Board of Direct Taxes) has relaxed TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) norms for "inoperative PANs linked with Aadhaar." This move provides relief to taxpayers whose PANs have become inoperative due to non-linking with Aadhaar. Previously, such inoperative PANs would attract higher TDS/TCS rates. The relaxation means that if an inoperative PAN is linked with Aadhaar, the regular TDS/TCS rates will apply, ensuring that taxpayers are not unduly penalized due to a technicality, thereby easing compliance burden for many.