Aadhaar and PAN linked after payment of TDS

You can file an appeal against the tax department's notice demanding 20% TDS.

Since the secondary owner has already linked their Aadhaar and PAN on January 4th, you can provide this updated information as part of your appeal.

 To initiate the appeal process, you'll need to: -

 *Submit a rectification request*: You can file a rectification request under Section 154 of the Income Tax Act, providing the updated information about the secondary owner's Aadhaar-PAN linking.¹ -

*Provide supporting documents*: Attach documents supporting the linking of the secondary owner's Aadhaar and PAN, such as a copy of the linking confirmation or a certificate from the secondary owner. -

*Explain the circumstances*: In your appeal, explain the circumstances that led to the initial non-linking and how it has been rectified. It's recommended that you consult a tax professional or chartered accountant to ensure you follow the correct procedure and submit the necessary documents.

 Additionally, you may want to consider contacting the tax department's helpline or visiting their website for more information on the appeal process.

What is the date or dates of payment of consideration to the seller?

Date of sale deed registration 10 dec 2023 

Date of tds payment 17 dec 2023

date of tax notice for 20% 18 dec 2023

date of Aadhar and pan linking : 4 Jan 2024

Dear Anup,

I dont see an appeal will be successful since the law is clear about higher deduction of tds in case of non-linkage of PAN with Aadhar. 

You may have to pay the short fall tds amount. But the seller can claim refund of the same while filing his income tax return.

Hi Anup,

were you able to resolve this issue as we are going through the same.

Any suggestions you have for us, please help.