Tds on employee if PAN and aadhar not linked

kamatchi sundaram (accounts) (103 Points)

24 February 2024  
if an employee not linked his pan and aadhar, tds @ 20% shall apply on his Total pay or after deducting basic threshold exemption Rs.2.5 lakhs in old regime or Rs.3 lakhs in new regime?

plz explain the case with example, if Total annual salary is Rs.5 lakhs.