Section 234H · Fee for default relating to intimation of Aadhaar number

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 prescribed, 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-section (2) of section 139AA after the said date.

[Fee for furnishing revised return of income. 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.]