PAN-Aadhaar linking confirmation specimen

Specimen for obtaining confirmation that PAN is linked with Aadhaar for TDS deduction 
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Last updated on June 1st, 2022 at 12:38 pm

Specimen for obtaining confirmation that PAN is linked with Aadhaar for TDS deduction

Section 234H was inserted in the Finance Act 2021 to levy fees for failure to link the PAN with Aadhaar within the prescribed due date.

If the Permanent Account Number of the person (who is eligible to obtain the Aadhaar Number) is not linked to the Aadhaar Number then tax will be deducted at a higher rate while making payment after the prescribed due date.

We have drafted an illustrative email that can be shared with all your suppliers and vendors to whom such TDS provisions apply. It can be appropriately amended as per our requirements.

Specimen for obtaining confirmation that PAN is linked with Aadhaar for TDS deduction 


TO BE PRINTED ON THE LETTERHEAD

 

Date

Dear Supplier/Employee,

Sub: Aadhaar Linking Process for regular rates of TDS under the provisions of the Income Tax Act 1961.

As per Income Tax provisions as per Rule 114AAA(Refer annexure), it is an obligation to link PAN with Aadhaar Number before 30th June 2021, failure to do so will render the PAN to be inoperative after the said date for each Individual/Proprietorship. In case a person whose PAN has become inoperative, it shall be deemed that he/she has not furnished, intimated, or quoted the PAN and he/she shall be liable for all the consequences under the Act for not furnishing, intimating, or quoting the permanent account number. (TDS at 20% rate as per Sec 206AA)

Hence, in order to be compliant with the TDS provisions(Refer to annexure), M/s_______________(as a Tax deductor) needs to ensure that your PAN is linked with the AADHAAR number and seeking your confirmation for our records along with a screenshot as supporting document as per the steps mentioned. In the absence of the same, TDS at the rate of 20% be deducted.

Please treat this email as a priority and based on your confirmation along with support we process your invoice with a normal TDS rate else we have no option but to deduct TDS at a higher rate i.e., 20%. Thanks in advance for your support and cooperation.

Appreciated in advance.

Yours Truly,
For M/s…………………………………..

 

Authorized Signatory

Name:
Designation:


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Download the above draft email for confirmation that PAN is linked with Aadhaar for TDS deduction

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