Tds on employee if PAN and aadhar not linked

This discussion clarifies the Tax Deducted at Source (TDS) implications for employees whose PAN and Aadhaar are not linked. It confirms that while a higher TDS rate of 20% may apply, the basic exemption limit (Rs. 2.5 or 3 lakhs depending on the regime) is still considered when calculating the tax on salary. The consensus is that the standard TDS calculation for salary under Section 192 applies, rather than a flat 20% on the total pay without considering exemptions, referencing CBDT Circular No. 10/2022.