The Income Tax Department has issued the Circular No. 6/2024 dated 23rd April 2024 in which it has been stated that the Department shall not issue the Notices for the short deduction of the TDS in case of PAN being inoperative for the reason being the AADHAR not linked to the PAN but subsequently the PAN become linked to the AADHAR by 31st May 2024. In that case, the Department shall not issue the notice for short deduction.
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