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The Central Board of Direct Taxes amends the Income-tax Rules, 1962 to set late fees for delayed Aadhaar linking and update operational timelines. Every person who fails to intimate their Aadhaar number by the statutory deadline must pay a fee upon subsequent intimation. The fee is five hundred rupees if the intimation occurs within three months from the statutory date, and one thousand rupees in all other cases. The rules also substitute the year reference to 2022 in provisions concerning the consequences of unlinked Aadhaar numbers. The rules take effect on the first day of April 2022.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 29th March, 2022 INCOME-TAX
G.S.R. 229(E).—In exercise of the powers conferred by sections 139AA and 234H read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely: ‒
Short title and commencement: - (1) These rules may be called the Income-tax (Third Amendment) Rules, 2022. (2) They shall come into force from the 1st day of April, 2022.
In the Income-tax Rules, 1962 (herein after referred to as principal rules), in rule 114, after sub-rule 5, the following sub-rule shall be inserted, namely: — “(5A) Every person who, in accordance with the provisions of sub-section (2) of section 139AA, is required to intimate his Aadhaar number to the prescribed authority in the prescribed form and manner, fails to do so by the date referred to in the said sub-section, shall, at the time of subsequent intimation of his Aadhaar number to the prescribed authority, be liable to pay, by way of fee, an amount equal to, —
[भागII—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 “Provided that the provisions of this sub-rule shall have effect from the date specified by the Board.”;
[Notification No. 17/2022/F. No. 370142/14/2022-TPL] SHEFALI SINGH, Under Secy. Tax Policy and Legislation
Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub- section (ii) vide number S.O. 969 (E), dated the 26th March, 1962 and last amended by the Income- tax (2nd Amendment) Rules, 2022, vide notification number G.S.R. 24(E) dated 18th January, 2022.
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