# Section 234H — Fee for Default in Linking Aadhaar with PAN

## Background

Under Section 139AA(2), every person who has been allotted a PAN as on 01.07.2017 and is eligible to obtain Aadhaar is required to intimate his Aadhaar Number. Failure to comply within the prescribed date triggers Section 234H.

## Fee Quantum

Time of Intimation	Fee Payable
Within 3 months — i.e., up to 30.06.2022	₹500
After 30.06.2022	₹1,000

## Consequence of Continuing Non-Compliance

If a person fails to link Aadhaar with PAN on or before 31.03.2022, his PAN becomes inoperative.

## Also Note (Section 234H — Generic)

An alternative wording in summary: penalty amount shall be ₹1,000 for default relating to intimation of Aadhaar Number u/s 139AA(2).

Worked example

### Example 1

Q: Mr. R links his Aadhaar with PAN on 15.08.2022. What fee is payable under Section 234H?

Solution: Linking is after 30.06.2022 → Fee payable = ₹1,000.

### Example 2

Q: Mr. P never linked Aadhaar with PAN. What is the consequence apart from the fee?

Solution: His PAN becomes inoperative, which means he cannot use it for tax-related transactions (filing return, claiming TDS credit, etc.) until linking is done.

⚠️ Common exam mistakes

Confusing the cut-off date — the higher ₹1,000 fee starts after 30.06.2022, not after 31.03.2022.
Ignoring the secondary consequence (PAN becoming inoperative) and focussing only on the fee.

Bare-Act text Section 234H read with Section 139AA(2) · Income-tax Act, 1961 · click to expand

Where a person who is required to intimate his Aadhaar number under sub-section (2) of section 139AA fails to do so on or before such date as may be notified, he shall be liable to pay such fee, as may be prescribed, not exceeding one thousand rupees, at the time of making such intimation.

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Section 234H — Fee for default in linking Aadhaar with PAN

Worked example

⚠️ Common exam mistakes