Examine the applicability and the amount of TDS to be deducted in the following cases for F.Y. 2021-22: (i) S and Co. Ltd. paid ₹25,000 to one of its Directors as sitting fees on 02-02-2022. (ii) ₹2,20,000 paid to Mr. Mohan, a resident individual, on 28-02-2022 by the State of Haryana on compulsory acquisition of his urban land. (iii) Mr. Purushotham, a resident Indian, dealing in hardware goods has a turnover of ₹12 crores in the previous year 2020-21. He purchased goods from Mr. Agarwal a resident seller, regularly in the course of his business. The aggregate purchase made during the previous year 2021-22 on various dates is ₹ 80 lakhs which are as under: 10-06-2021₹25,00,000 20-08-202127,00,000 12-10-202128,00,000 He credited Mr. Agarwal's account in the books of accounts on the same date and made the payment on the 28-02-2022 ₹ 80 lakh. Mr. Agarwal's turnover for the financial year 2020-21 is ₹ 20 crores.

Compute the gross total income of Mr. Prakhar for A.Y. 2022-23 and the losses to be carried forward, from the information given below: (i) Income from House Property (computed) ₹3,60,000 (ii) Short term capital loss on shares of a company (-) 18,700 (iii) Long term capital gain on sale of agricultural land ₹6,000 (iv) Income from rubber business (plants grown by Mr. Prakhar) ₹80,000 (v) Loss from garment business b/f discontinued in F.Y. 2019-20 (-) 70,000 (vi) Loss from betting (-) 5,500 (vii) Income from lotteries (net) ₹5,460

Mr. A employed with B Pvt. Ltd. residing in Chennai, filed his return of Income on 30th July. He has no other income other than salary. He however has failed to link his Aadhar with PAN as on return filing date. (i) What is the last date for linking Aadhar with PAN? (ii) What is the consequence for him if he has linked the Aadhar with PAN on 31st August 2022? (iii) Are there any exceptions provided under section 139AA from quoting of Aadhar number?