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1961Section 234H

234H. Fee for default relating to intimation of Aadhaar number.

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

Without prejudice to the provisions of this Act, where a person is required to intimate his Aadhaar number under sub-section (2) of section 139AA 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 one thousand rupees, at the time of making intimation under sub-section (2) of section 139AA after the said date.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·