PAN inoperative consequences: linking Aadhaar within prescribed window removes higher-rate TDS/TCS liability for prior transactions. The Board clarifies that where a PAN becomes operative following Aadhaar linkage within the prescribed remedial interval for transactions entered into up to the cutoff, deductors and collectors are not liable to apply higher withholding or collection rates; normal deduction and collection provisions of Chapter XVII-B and Chapter XVII-BB shall apply, thereby addressing demands raised for short-deduction or short-collection in such cases.