Section 234H - Fee for default relating to intimation of Aadhaar number - Income-tax Act, 1961

1 [ Fee for default relating to intimation of Aadhaar number. 234H. 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 presecribed, 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. ] ************ NOTES:- 1. Inserted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 01-04-2021