Section 234H of Income Tax Act for AY 2023-24

Section 234H of Income Tax Act 1961 inserted by the Finance Act 2022. Fee for default relating to intimation of Aadhaar number.

Amended and updated notes on section 234H of Income Tax Act 1961 inserted by the Finance Act 2022 and Income-tax Rules, 1962. Detail discussion on provisions and rules related to fee for default relating to intimation of Aadhaar number.

Chapter XVII (Sections 190 to 234H) of the Income Tax Act 1961 deals with the provisions related to collection and recovery of tax. Section 234H of IT Act 1961 provides for fee for default relating to intimation of Aadhaar number.

Recently, we have discussed in detail section 234G (Fee for default relating to statement or certificate) of IT Act 1961. Today, we learn the provisions of section 234H of Income-tax Act 1961. The amended provision of section 234H is effective for financial year 2021-22 relevant to the assessment year 2022-23.

In this article, you will learn detail of the provisions of section 234H of the Income Tax Act, 1961 Bare Act read with the Income-tax Rules, 1962 as provided by Ministry of Law and Justice, Government of India.

Section-234H: Fee for default relating to intimation of Aadhaar number

[Section 234H newly inserted w.e.f. 1-April-2021 by the Finance Act 2021]

Without prejudice to the provisions of this Act, where a person is required to intimate his Aadhaar number under sub-section (2) of section 139AA 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 one thousand rupees, at the time of making intimation under sub-section (2) of section 139AA after the said date.


Open Demat Account

For Investing or Trading

(Best Investing and Trading Platform in India)

Learn More