CBDT Circular 9/2025: PAN-Aadhaar Linking Relief for TDS/TCS Defaults Explained



I. Introduction and Context In response to numerous representations received from stakeholders and tax deductors/collectors, the Central Board of Direct Taxes (CBDT) has issued Circular No. 9/2025 dated 21st July 2025, granting substantial relief in cases where Permanent Account Numbers (PANs) were
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