Bare ActsIncome tax Act, 1961

Section 234H

[Fee for default relating to intimation of Aadhaar number.--

Amendment status not verified — confirm the current text below against the official source.

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.] Inserted by the Act No. 13 of 2021, w.e.f. 01/04/2021.

Section 234H – Income tax Act, 1961 | DailyLaw.ai