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Section 430 Income Tax Act 2025: What Is the Fee for Late Aadhaar Intimation?

Section 430 addresses the fee payable when a person who is legally required to intimate an Aadhaar number under Section 262(6) does so after the prescribed deadline. The statutory maximum is Rs. 1,000, while the applicable amount and procedure are governed by the relevant rules.

Legal position: Section 430 of the Income-tax Act, 2025, effective from 1 April 2026, corresponds broadly to Section 234H of the Income-tax Act, 1961. The fee arises only where the Aadhaar-intimation requirement applies and the prescribed date has been missed. Check the rules and current notifications for the applicable fee, deadline and exemptions.

What does Section 430 of the Income-tax Act, 2025 provide?

Section 430 is titled Fee for default relating to intimation of Aadhaar number. It applies where a person required to intimate an Aadhaar number under Section 262(6) fails to do so by the prescribed date. When that person subsequently makes the intimation, a fee prescribed under the applicable rules, not exceeding Rs. 1,000, is payable at the time of the delayed intimation.

The opening words, without prejudice to the provisions of this Act, indicate that the fee provision does not override other applicable statutory requirements or consequences. Section 430 does not itself prescribe a daily fee or an interest rate.

When is a person liable to pay the fee?

  1. The person must be legally required to intimate an Aadhaar number under Section 262(6).
  2. The person must have failed to intimate the number on or before the applicable prescribed date.
  3. The person must subsequently make the intimation after that date.
  4. The fee is the amount prescribed under the applicable rules, subject to the statutory ceiling of Rs. 1,000.
Key distinction: Section 430 does not mean that every PAN holder or every person without Aadhaar must pay Rs. 1,000. First determine whether the individual is covered by the Aadhaar-intimation obligation, whether an exemption applies, and whether the applicable deadline was missed.

Relevant statutory definitions and linked provisions

Permanent Account Number (PAN): The tax identification number allotted under the provisions concerning PAN in Section 262. The requirement to intimate Aadhaar must be assessed under the applicable subsection and rules.
Aadhaar number: A number issued under the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016. The Income-tax Act uses this identification in specified PAN-related compliance requirements.
Section 262(6): The cross-referenced statutory provision governing intimation of Aadhaar number by persons to whom it applies. Section 430 supplies the consequence of late intimation.
Prescribed date and prescribed fee: The applicable deadline and fee specified by rules made under the Act or other valid legal instruments. Section 430 sets a maximum fee but does not itself fix a universal deadline.
Intimation: The legally required communication of the Aadhaar number in the prescribed manner, which may involve PAN-Aadhaar linking through the designated tax portal.

How much is the Section 430 fee?

The Act authorises a prescribed fee of up to Rs. 1,000. The actual amount payable must be determined under the rules applicable when the late intimation is made. The statutory ceiling is not a per-day charge, and the section does not multiply the fee by the number of days of delay.

Example: Suppose a person is required to intimate Aadhaar by the applicable deadline but does so afterward. If the rules applicable to that person prescribe a fee of Rs. 1,000, that amount is payable at the time of late intimation. If the person is exempt from the intimation requirement, the fee under Section 430 does not arise merely because PAN and Aadhaar are not linked.

How to address delayed PAN-Aadhaar intimation

  1. Check whether the Aadhaar-intimation requirement under Section 262(6) applies to you.
  2. Review current exemptions, prescribed deadlines and any special rules applicable to your circumstances.
  3. Check PAN-Aadhaar status through the official Income Tax e-Filing Portal.
  4. If late intimation is required, follow the portal's current payment and intimation process.
  5. Retain the challan, acknowledgement and confirmation of updated PAN-Aadhaar status.
  6. If the portal shows a mismatch or error, use the official correction or grievance mechanism.

Any consequences for PAN becoming inoperative or related transaction restrictions arise under separate applicable provisions and rules. They should not be confused with the fee imposed by Section 430 itself.

Frequently asked questions

Is the fee under Section 430 always Rs. 1,000?

No. Section 430 sets a ceiling of Rs. 1,000. The fee actually payable is the amount prescribed under the applicable rules.

Is the fee calculated for each day of delay?

No. Unlike some statement-filing fee provisions, Section 430 does not impose a per-day charge.

Does Section 430 apply to everyone who has a PAN?

No. It applies only to a person required to intimate Aadhaar under Section 262(6) who misses the applicable prescribed date. Exemptions and individual circumstances must be checked.

When is the fee payable?

The section specifies payment at the time the overdue Aadhaar intimation is made.

Which provision applied under the Income-tax Act, 1961?

The corresponding provision was Section 234H of the Income-tax Act, 1961.

Is payment of the fee enough to complete PAN-Aadhaar linking?

Not necessarily. Follow the official portal process and verify that the required intimation or linking has been successfully completed.

Official statutory and compliance references

Refer to the statutory text and current Income Tax Department instructions for the applicable rules, deadlines, fee and exemptions.

Income-tax Act 2025 (official PDF)Official Income Tax e-Filing PortalUIDAI Official Website

Updated: 12 November 2026. This article is general legal information. Verify the applicable rules and notifications before acting on a specific case.