Non-applicability of higher rate of TDS/TCS as per provisions of section 206AA/206CC of the Income-tax Act, 1961, in the event of death of deductee/collectee before linkage of PAN and Aadhaar
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Higher TDS/TCS non-applicability: deductor/collector not liable where deductee/collectee died before PAN-Aadhaar linkage, normal provisions apply Higher rate of TDS/TCS under section 206AA/206CC will not be applied where higher deduction/collection related to transactions entered up to 31.03.2024 and the deductee/collectee died on or before 31.05.2024 before PAN-Aadhaar linkage; the deductor/collector shall not be liable to apply those higher rates and normal deduction/collection under Chapter XVII-B or Chapter XVII-BB shall apply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Higher TDS/TCS non-applicability: deductor/collector not liable where deductee/collectee died before PAN-Aadhaar linkage, normal provisions apply
Higher rate of TDS/TCS under section 206AA/206CC will not be applied where higher deduction/collection related to transactions entered up to 31.03.2024 and the deductee/collectee died on or before 31.05.2024 before PAN-Aadhaar linkage; the deductor/collector shall not be liable to apply those higher rates and normal deduction/collection under Chapter XVII-B or Chapter XVII-BB shall apply.
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