Aadhaar intimation fee imposed for belated compliance, payable on late intimation through subordinate legislation.
Clause 430 of the Income Tax Bill, 2025 prescribes an administrative fee for failure to intimate Aadhaar by the prescribed date: the fee is payable at the time of belated intimation, is to be set by subordinate rules subject to a statutory ceiling, and operates without prejudice to other consequences under the Act. The provision delegates essential operational elements-prescribed date, fee quantum, and collection mechanism-to rule-making while retaining a maximum cap and signalling continuity with the existing compliance approach.