Aadhaar-PAN linking now attracts a late fee on delayed intimations, with tiered penalties depending on delay. A new sub-rule requires any person who fails to intimate their Aadhaar by the prescribed date to pay a fee when subsequently intimating the Aadhaar to the prescribed authority: a specified lower fee where intimation is within three months of the deadline and a specified higher fee in all other cases; related amendments update temporal references, make certain sub-rule effects subject to a Board-specified commencement date, and tie a related sub-rule's operation to payment of the fee.