20% fine on income due to non linking of PAN and Adhaar

Staff from the  company I am working have received 20% fine on total income in form 16 due to pan and adhaar not linked. Do they have to pay the fine? they have already linked their Adhaar and PAN 3 days before the TDS return was filed

Replies (1)
If the employer revises the TDs return, you can get back the excess amount as refund, by filing ITR1

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