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Income-tax Act Section 430
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The Income-tax Act, 2025

Section 430 Fee for default relating to intimation of Aadhaar number

Chapter
XIX · Collection and Recovery of Tax
Part
F.—LEVY OF FEE IN CERTAIN CASES
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.