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  • Circular No. 8/2024 : 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
Shristi Rajput
April 17, 2026

Submitted By: Shristi Rajput

Circular No. 8/2024 : 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

Circular No. 8/2024 (Central Board of Direct Taxes): clarifies that higher TDS/TCS under Sections 206AA/206CC will not apply where the deductee/collectee dies before PAN–Aadhaar linkage, under the Income-tax Act, 1961.

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