Income-tax Act, 1961Section 234H
- Fee for not intimating Aadhaar (PAN–Aadhaar linking) by the notified date
- ₹1,000 prescribed
- Payable before intimation
Applies to FY 2025-26 (AY 2026-27) and earlier years.
IT Act 1961 → 2025 / Section 234H
InterestSection 234H → Section 430
Fee for late linking of PAN with Aadhaar
Section 234H of the old Income-tax Act, 1961 · new section 430 under the Income-tax Act, 2025
New reference Section 430
Income-tax Act, 2025Section 430
- Section 430: fee up to ₹1,000 as prescribed
- Linked to Aadhaar intimation under section 262(6)
- Payable at the time of intimation
Applies from tax year 2026-27 (from 1 April 2026).
What changed
Renumbered; cap ₹1,000.
Practice notes
- An inoperative PAN attracts higher TDS/TCS — link before claiming refunds.
Frequently asked
What is the fee for late PAN Aadhaar linking under the new Act?
Up to ₹1,000 under section 430 of the Income-tax Act, 2025 (old 234H).
What is section 234H called in the new Income-tax Act, 2025?
Section 234H of the Income-tax Act, 1961 corresponds to Section 430 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
What changed in section 234H under the new Income Tax Act?
Renumbered; cap ₹1,000.
Is section 234H still applicable for FY 2025-26?
Yes. Income of FY 2025-26 (AY 2026-27) and earlier years is governed by section 234H of the 1961 Act. Section 430 of the 2025 Act applies from tax year 2026-27.