Relief for Tax Deductors / Collectors

Vide Circular No. 6 / 2024 dated 23rd April 2024, relief has been provided for deduction / collection of tax at a higher rate for ‘Inoperative PANs’ as per an earlier Circular No. 3 dated 28th March 2023. After receiving several grievances on the default notices for ‘short deduction / collection’ owing to the ‘inoperative…