Taxpayers had until May 31, 2024, to link their PAN with Aadhaar to avoid higher Tax Deducted at Source (TDS) rates. Unlinked PANs will incur a 20% TDS under Section 206AA. This deadline particularly affected homebuyers who bought property from sellers with unlinked PANs, facing additional tax notices. A recent CBDT circular offers relief: if sellers link their PAN with Aadhaar by May 31, 2024, buyers won’t face extra TDS liability. This new policy clarifies that the standard TDS rate applies if the seller’s PAN is linked by the deadline, easing the burden on homebuyers and ensuring smoother property transactions.