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 TDS Rules for EPF Withdrawal:

PAN Status	Withdrawal Before 5 Years	TDS Rate	Withdrawal After 5 Years
✅ PAN Linked	More than ₹50,000	10%	No TDS (exempt)
❌ PAN Not Linked	More than ₹50,000	30% (plus cess)	No TDS (but may be taxed based on ITR filing)

Summary:

• If your PAN is not linked to your EPFO KYC:
  
  

• TDS = 30% on EPF withdrawal if:
  
  

• The amount is more than ₹50,000, and
  
  

• Your service is less than 5 years
  
  

• Form 15G/H will not help if PAN is not seeded.
  
  

• If your servic e is more than 5 years:
  
  

• No TDS is deducted, regardless of PAN linkage.
  
  

• However, you must report the interest in your Income Tax Return (ITR) if it is taxable.
  
  

• If your withdrawal is less than ₹50,000:
  
  

• No TDS is deducted even without PAN.
  
  

• But you may still be liable to pay tax when filing your ITR, depending on your income.

✅ What You Should Do:

To avoid 30% TDS, link your PAN to EPFO through the UAN portal (https://unifiedportal-mem.epfindia.gov.in/memberinterface/) under the KYC section.