§ 430
Chapter XIX — Collection And Recovery Of Tax
Fee for default relating to intimation of Aadhaar number
Income-tax Act, 2025
If you are required to furnish your Aadhaar number under section 262(6) and you miss the prescribed deadline, you must pay a fee when you eventually provide the number.
- The fee is prescribed by the government but cannot exceed ₹1,000.
- The fee is payable at the time you make the delayed intimation.
📜 Official text of the section +
430. Without prejudice to the provisions of this Act, where a person is required to
intimate his Aadhaar number under section 262(6) and such person fails to
do so on or before such date as may be prescribed, he shall be liable to pay such
fee, as may be prescribed, not exceeding ` 1000, at the time of making intimation
under the said section after the said date.
CHAPTER XX
REFUNDS
Refunds.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.