Section 430: fee for default relating to intimation of Aadhaar number

Introduction

The trigger is a failure to intimate by the prescribed date. The fee is payable when the late intimation is made, and the prescribed amount cannot exceed ₹1,000.

Key takeaways

Late Aadhaar intimation fee

If a person required to intimate an Aadhaar number under Section 262(6) misses the prescribed date, the prescribed fee, no more than ₹1,000, is payable when the late intimation is made.

When this provision applies

Start with the duty under Section 262(6), rather than treating every PAN or Aadhaar problem as a fee event. That subsection addresses the specified PAN holder who is eligible to obtain Aadhaar and is required to intimate it to the prescribed authority. The form, manner and applicable date must also be checked.

Section 430 separates the statutory ceiling from the prescribed fee. It fixes a maximum of ₹1,000, but does not itself supply a universal fixed charge or calendar deadline. Keep the rule or notification supporting the actual amount and due date with the compliance record.

Limits and procedural safeguards

Paying a fee and successfully completing the required intimation are distinct steps. Keep the payment acknowledgement and the intimation acknowledgement; a payment receipt alone should not be treated as evidence that the authority received the required intimation.

Section 262(6)(b) separately deals with making PAN inoperative in the prescribed manner. Section 430 does not state that fee payment alone immediately restores PAN status, nor does it replace the applicable procedure.

Step-by-step review

1. Confirm that Section 262(6) applies to the person and identify any applicable exemption.

2. Find the prescribed date, form and manner, and compare them with the actual intimation record.

3. For late intimation, verify the prescribed fee within the ₹1,000 ceiling and follow the applicable payment and intimation process.

4. Retain both acknowledgements and check the resulting status through the official process.

Hypothetical example

Hypothetical illustration: a person covered by Section 262(6) completes Aadhaar intimation after the applicable prescribed date. The fee must be determined from the current prescription, subject to the ₹1,000 ceiling. The example deliberately does not assume a particular deadline or prescribed amount, and the person should retain evidence of completed intimation as well as payment.

Records to prepare

Evidence that the Aadhaar-intimation requirement applies and any exemption considered.

The applicable rule or notification specifying the date and fee.

Payment receipt, intimation acknowledgement and any subsequent status communication.

Official amended Act source

• Income-tax Act, 2025 as amended by Finance Act, 2026: Section 430 and related provisions

Step-by-step flow for applying the fee under Section 430

1. 1

   Is the person required to intimate the Aadhaar number under section 262(6)?

   • No: Section 430 does not apply.
   • Yes: Go to the next step.
2. 2

   Was the intimation made on or before the prescribed date?

   Section 430 does not state the date; it is left to be prescribed.

   • Yes: No fee arises under Section 430.
   • No: Go to the next step.
3. 3

   Work out the fee

   The fee is "such fee, as may be prescribed", subject to a ceiling of ₹1,000 stated in the section. The actual amount comes from the rules.

4. 4

   Pay the fee when making the late intimation

   The fee is payable at the time of making the intimation under section 262(6) after the prescribed date. It is without prejudice to the other provisions of the Act.

Practical checklist

Glossary

Prescribed fee

The amount specified under the applicable rules, within the maximum permitted by Section 430.

Intimation

The communication of the Aadhaar number to the prescribed authority in the required form and manner.

Frequently asked questions