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Union of India - Section

Section 61 in THE FINANCE ACT, 2021

61. Insertion of new section 234H.

After section 234G of the Income-tax Act, the following section shall be inserted, namely:-Fee for default relating to intimation of Aadhaar number"234H. Without prejudice to the provisions of this Act, where a person is required to intimate his Aadhaar number under sub-ection (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 may be prescribed, not exceeding one thousand rupees, at the time of making intimation under sub-ection(2) of section 139AA after the said date.".'.