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Section 430 — Fee for default relating to intimation of Aadhaar number

Income-tax Act, 2025 (amended upto 2026)
In plain terms: This section charges a fee, not exceeding ₹1,000, for failing to intimate your Aadhaar number by the prescribed date under section 262(6). It is paid when the intimation is made late.

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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