Income Tax Act 2025: Section 430 for Tax Year 2025-26

Fee up to ₹1000 for delayed Aadhaar intimation under Section 262(6) of the Income Tax Act 2025 for Tax Year 2025-26.

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Fee for default relating to intimation of aadhaar number

[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]

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 prescribed, he shall be liable to pay such fee, as prescribed, not exceeding one thousand rupees, at the time of making intimation under that sub-section after the said date.

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