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TDS liability for non link of Aadhar and PAN

This query is : Resolved 

08 June 2024 For FY 23-24 TDS @ 20% is not applicable in case PAN is not linked to Aadhar. Till 31st May 2024 this relief has been given

My question is
If PAN is not linked with aadhar till 31st may whether liability to deduct 20% will arise for FY 23-24 for the same deductee ?

08 June 2024 Yes, otherwise short deduction notices are issued.


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