section 430
Fee for default relating to intimation of Aadhaar number
Income Tax Act 2025Tax2025570 sections23 chapters
Chapter XIX Collection and recovery of tax
Statutory text
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 Rs. 1000, at the time of making intimation under the said section after the said date.
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