PAN - Aadhaar linking

Dear Experts,

I would appreciate it if anyone could provide some clarity on this matter. Specifically, I am looking for information on the following:

1. Is the exemption from PAN-Aadhaar linking applicable to all NRIs, regardless of their current country of residence or source of income?

2. Are there any specific conditions or criteria that an NRI must meet to qualify for the exemption?

3. Are there any consequences for not linking PAN with Aadhaar for an NRI who is exempted from doing so?

4. What if the NRI has income sources from India

Thank you in advance for your assistance.