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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Non-compliance with Aadhaar linking under Section 234H incurs a fee up to 1,000 post-deadline.</h1> Section 234H, introduced by the Finance Act, 2021, mandates a fee for individuals who fail to provide their Aadhaar number by the prescribed deadline under section 139AA(2) of the Income-tax Act. If a person does not comply by the specified date, they must pay a fee, not exceeding one thousand rupees, when submitting their Aadhaar number after the deadline. This provision aims to enforce timely compliance with the requirement to link Aadhaar numbers for income tax purposes.