Tds on employee if PAN and aadhar not linked

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if an employee not linked his pan and aadhar, tds @ 20% shall apply on his Total pay or after deducting basic threshold exemption Rs.2.5 lakhs in old regime or Rs.3 lakhs in new regime?

plz explain the case with example, if Total annual salary is Rs.5 lakhs.
Replies (9)
20% but better to link
Hai.. thanks for your concern. I want to confirm whether threshold limit is applicable or not
It will be applied without claiming Basic exemption limit.
Pan and adhaar not linked furnish details
No Higher deduction required in case of salary even if PAN and aadhar not linked. Calculate the tax on salary in the same way as you did earlier.

@ sabyasachi mukherjee , stop creating nonsense on all post.
If pan and adhaar not linked then 20% tds will apply.
@ sabyasachi mukherjee, Is same rule applicable on salary u/s 192 E
Respected sir.. thanks for the reply.. on which ground you are suggesting to not deduct TDS at higher rate for salary?

is there any specific circular from CBDT? respectfully request you to clarify sir..

Check  CBDT circular no. 10/2022, 

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