TDS -Pan inoperative

This discussion addresses a common issue where TDS is deducted at a higher rate of 20% due to an inoperative PAN not linked to Aadhaar. Even after linking the PAN and Aadhaar and filing a revised return, the higher TDS rate may persist. The advice given is that since the PAN was inoperative at the time of deduction, the TDS cannot be revised. However, the taxpayer can claim the excess TDS deducted when filing their Income Tax Return (ITR).