BharatTax.co — Knowledge Portal
File GST ↗
430

ITA 2025 · Section 430

Fee for Default Relating to Intimation of Aadhaar Number

Chapter XIX — Collection and Recovery of TaxITA 2025AY 2026-27 onward

Section 430 of the Income-tax Act, 2025 corresponds to s. 234 H (FA 2021) of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Fee up to INR 1,000 for failure to link PAN with Aadhaar by prescribed date. PAN becomes inoperative if not…

Section 430 — - FEE FOR DEFAULT RELATING TO INTIMATION OF AADHAAR NUMBER

Section 430 of the Income-tax Act, 2025 corresponds to s. 234H (FA 2021) of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

Fee up to INR 1,000 for failure to link PAN with Aadhaar by prescribed date. PAN becomes inoperative if not linked; restoration fee + reactivation cycle.

PRACTITIONER PLANNING NOTES

  • FA 2024: linking deadline lapsed 30-6-2023; PANs not linked are inoperative -- TDS @ higher rate u/s 206AA continues until linkage + payment of fee.

CROSS-REFERENCES

  • s. 423 / 424 / 425 / 426 -- interest framework.
  • s. 412 (default & demand).
  • s. 446-448 (penalty Chapter).
← All sections (537)Act 2025 hub