What does Section 430 of the Income-tax Act, 2025 provide?

Section 430 provides that a person required to intimate his Aadhaar number under section 262(6) who fails to do so by the prescribed date shall be liable to pay a prescribed fee not exceeding ₹1000 at the time of making the delayed intimation.

When is the fee under Section 430 payable?

The fee under Section 430 is payable at the time of making intimation of the Aadhaar number under section 262(6) after the prescribed date has passed.

What is the maximum fee that can be levied under Section 430?

The maximum fee that can be levied under Section 430 is ₹1000, as may be prescribed.

To which requirement is the fee under Section 430 linked?

The fee under Section 430 is linked to the requirement to intimate an Aadhaar number under section 262(6) of the Income-tax Act, 2025.

Section 430 of Income-tax Act, 2025 – Fee for default relating to intimation of Aadhaar number

The Income-tax Act, 2025

Chapter-XIX Collection and Recovery of Tax

F.—LEVY OF FEE IN CERTAIN CASES

Section 430: Fee for default relating to intimation of Aadhaar number.

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.

Section 430 of Income-tax Act, 2025 – Fee for default relating to intimation of Aadhaar number

The Income-tax Act, 2025

Chapter-XIX Collection and Recovery of Tax

Section 430: Fee for default relating to intimation of Aadhaar number.

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