Section 430 — Fee for default relating to intimation of Aadhaar number. Successor to s.234H of the 1961 Act.
Section 430 is in Chapter XIX — Collection and Recovery of Tax, which runs from section 390 to section 430.
The section makes a person who is required to intimate his Aadhaar number under section 262(6), and who fails to do so on or before the prescribed date, liable to pay a prescribed fee not exceeding Rs. 1,000, payable at the time of making the intimation after that date. It operates without prejudice to the other provisions of the Act, so it does not displace any other consequence of the default.
It attaches a fixed, low-value monetary consequence to a late Aadhaar intimation and ties payment to the moment the intimation is finally made, so the fee is collected as part of regularising the default rather than through separate proceedings.
| What | Figure | The condition on it | Where |
|---|---|---|---|
| Maximum fee for late intimation of Aadhaar number | Rs. 1,000 | The actual fee is as prescribed and cannot exceed this; payable at the time of making the intimation after the prescribed date | S.430 |
| Due date for the intimation | Such date as may be prescribed | The section fixes no date itself | S.430 |
If you missed the date, the fee is paid when you make the belated intimation under section 262(6), not on a separate demand. The Rs. 1,000 figure is a ceiling, not necessarily the amount — the actual fee comes from the rules. The opening words 'without prejudice to the provisions of this Act' mean paying the fee does not by itself cure any other consequence of not having intimated the Aadhaar number.
A person required to intimate his Aadhaar number under section 262(6) misses the prescribed date and intimates it some months later. The fee falls due at that moment — it is payable at the time of making the belated intimation under that section, not on a separate demand raised afterwards. The amount is the fee prescribed by the rules, and Rs. 1,000 is the ceiling the section places on it, not the charge itself, so an example that simply assumes Rs. 1,000 is being paid is assuming the rules away. And because the section operates 'without prejudice to the provisions of this Act', paying it does not by itself undo the other consequence of the default — the Permanent Account Number having been made inoperative under section 262(6)(b).
At the point of making the late intimation of the Aadhaar number under section 262(6), when the fee has to be paid. The date by which the intimation was due is prescribed rather than stated here, and the obligation to intimate comes from section 262(6), not from this section.
he shall be liable to pay such fee, as may be prescribed, not exceeding Rs. 1000, at the time of making intimation under the said section after the said date
See the full 1961 to 2025 concordance.
See the circulars index.