As per the recent CBDT Circular No. 08/2024 dated 5th Aug ’24, it has been provided that in the event of death of the Deductee / Collectee on or before 31.05.2024, higher deduction / collection rate under Section 206AA / 206CC will not apply if the deceased had not linked their PAN with Aadhaar.
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Section 206AA – TDS on payments made to non-residents and residents not having PAN