CBDT notifies fees payable in case of delay in linking Aadhaar with PAN and defers other consequences of non-linking till 31 March 2023

 This Tax Alert explains Notification No. 17/2022 dated 29 March 2022, Press Release dated 30 March 2022 and Circular No. 7/2022 dated 30 March 2022 issued by the Central Board of Direct Taxes (CBDT), providing quantum of fees to be levied on the taxpayer who fails to link their Aadhaar with their Permanent Account Number (PAN), as mandated by the Income Tax Laws , on or before 31 March 2022, as well as the last operative date for PAN which is not linked with Aadhaar.