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TDS from deductee whose PAN is not linked to Aadhhar

This query is : Resolved 

An Individual person has worked as contractor and executed contract work of 75 lacs but his PAN is not linked to Aadhaar till 30th June 2021 and then his PAN shall become inactive. Whether the deductor shall consider it to be a non PAN case deduct Tax at Source @20% or @1%. How will one verify that a PAN is linked to Aadhaar or not. Please guide.

where it is written that we need to verify that pan card of deductee is linked with aadhar or not ?

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