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of <h1>New Rule 114(5A) Sets Aadhaar-PAN Linking Fee: Rs. 500 Until June 30, 2022; Rs. 1,000 Thereafter.</h1> The Finance Act, 2021 introduced Section 234H, imposing a fee for failing to intimate the Aadhaar Number as required under Section 139AA. If a person does not link their Aadhaar with their PAN by the due date, they must pay a fee up to Rs. 1,000. This is in addition to other consequences if the PAN becomes inoperative. According to CBDT notification No. 17/2022, Rule 114(5A) specifies a fee of Rs. 500 for intimation between April 1, 2022, and June 30, 2022, and Rs. 1,000 for all other cases.
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