CHAPTER XVII
COLLECTION AND RECOVERY OF TAX
Fee for default relating to intimation of Aadhaar number
1[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 ma be prescribed, not exceeding one thousand rupees, at the time of making intimation under sub-section (2) of section 139AA after the said date.]
2[“234-I. Without prejudice to the provisions of this Act, where any person furnishes a return of income under sub-section (5) of section 139, beyond nine months but before twelve months from the end of the relevant assessment year, he shall pay by way of a fee,–
(a) a sum of one thousand rupees, if the total income of such person does not exceed five lakh rupees;
(b) a sum of five thousand rupees, in any other case.”]
Note-
1. Inserted by Finace Act, 2021 dated. 28.03.2021 w.e.f 01.04.2021
2. Inserted by the The Finance Bill 2026 dated 01.02.2026 w.e.f 01.04.2026