CBDT vide Circular No 9/2025, dated July 21, 2025, in partial modification of its earlier Circular No. 3 of 2023 w.r.t cases where PANs of deductees/collectees were inoperative, gives relief to deductors who committed default of ‘short deduction/ collection’, in these cases.
(i) Where the amount is paid or credited from 01.04.2024 to 31.07.2025 and the PAN is made operative (as a result of linkage with Aadhaar) on or before 30.09.2025,
(ii) Where the amount is paid or credited on or after 01.08.2025 and the PAN is made operative (as a result of linkage with Aadhaar) within two months from the end of the month in which the amount is paid or credited.
Pushkar Mer 