The Central Board of Direct Taxes (CBDT) has introduced new rules, 3C and 3D, effective August 18, 2025, which raise the income thresholds to 4 lakh (salary) and ₹8 lakh (gross total income) for taxing specific perquisites. This move provides significant tax relief on non-cash benefits for middle-income salaried employees.

In a major relief for Indian taxpayers, the Central Board of Direct Taxes (CBDT) has waived demands for short TDS deduction arising from payments to inoperative PAN holders. This addresses the widespread issue where deductors received tax notices for not applying the higher TDS rate mandated for unlinked PANs. This blog details the conditions of this relief as per CBDT Circular No. 9/2025, outlines the crucial deadlines like September 30, 2025, and explains the actionable steps for both deductors and deductees to benefit from this waiver and ensure future compliance.