Income Tax Act 2025: Section 430 for Tax Year 2026-27

Fee for default relating to intimation of aadhaar number

[Section-430 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.

FAQs on Section 430 of Income Tax Act 2025

What does Section 430 of the Income Tax Act, 2025 deal with?
Section 430 deals with the imposition of a fee for default in intimating the Aadhaar number as required under section 262(6).

Who is required to pay the fee under Section 430?
Any person who is required to intimate their Aadhaar number under section 262(6) and fails to do so on or before the prescribed date is required to pay the fee.

What is the maximum fee that can be levied for the default under Section 430?
The fee shall not exceed one thousand rupees.

When must the fee be paid if there is a default?
The fee is payable at the time of making the Aadhaar intimation after the prescribed date.

Is the fee amount fixed under Section 430?
No, the Act provides for a fee not exceeding one thousand rupees, and the exact amount is to be prescribed.

Does payment of the fee under Section 430 prevent other consequences under the Act?
No, the section explicitly states that the fee is “without prejudice to the provisions of this Act,” meaning other consequences may still apply.

Is there a specific date by which the Aadhaar number must be intimated to avoid the fee?
Yes, the intimation must be made on or before the date prescribed under section 262(6).

Can the fee under Section 430 be waived or reduced?
The section does not provide for any waiver or reduction. The specific rules prescribed may contain further guidance.

Does this provision apply from the beginning of the Act?
No, Section 430 is effective from 1st April, 2026.

Is the fee under Section 430 applicable even if the person eventually furnishes the Aadhaar number?
Yes, if the Aadhaar number is furnished after the prescribed date, the fee is applicable at the time of furnishing.