Even it is new account, if you used the same Google account to log in even once, you cannot link it to a different PUBG MOBILE account. You will need to unlink it first from the PUBG MOBILE account it is currently linked it. You need to meet these requirements before you can do that:
All right. Please try to contact the in-game customer service through your Account settings of the game using the Customer Service option for further assistance. If your issue is not resolved through the customer service, you can let us know.
Please check through your Google account settings > Security > Your connections to third-party apps & services and check if PUBG MOBILE is available there.
Please make a new video recording of the issue you are facing when trying to link the account, @pubglover191. If there is any personal information, make sure you hide it before you send the video recording here.