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    <title>CBDT relaxes provisions of TDS/TCS in event of death of deductee/collectee, before linkage of PAN and Aadhaar</title>
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    <description>The Circular exempts the deductor/collector from the obligation to apply higher withholding/collection rates under the relevant non linkage provisions for transactions entered into up to 31.03.2024 where the deductee/collectee died on or before the extended PAN-Aadhaar linkage deadline and could not exercise the option to link PAN and Aadhaar.</description>
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