Section-430: Fee for default relating to intimation of aadhaar number

Section-430 : Fee for default relating to intimation of aadhaar number

Section-430 seeks to provide that the assessee shall be liable to pay a fee for failure to intimate his Aadhaar number by the prescribed date. Learn to understand the section-430 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

1. Section-430 as per act

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.