Section mapper · Advance tax, interest, late fees and refunds
Section 234H of the Income-tax Act, 1961 is now
section 430 of the Income-tax Act, 2025
The fee for not linking Aadhaar with PAN.
- Was
s.234H, Income-tax Act, 1961 (repealed)- Is now
s.430, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 430 keeps the fee for failing to intimate the Aadhaar number, now expressed against section 262(6) — the sub-section that absorbed old section 139AA.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
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- s.272B → s.467 — Penalty for a PAN failure