Insertion of new section 234H
Section 61 of the Finance Act, 2021 deals with insertion of new section 234H. Insertion of new section 234H. 61. After section 234G of the Income-tax Act, the following section shall be inserted, namely:— "234H.
Insertion of new section 234H.
61. After section 234G of the Income-tax Act, the following section shall be inserted, namely:—
"234H. Fee for default relating to intimation of Aadhaar number.—Without prejudice to the provisions of this Act, where a person is required to intimate his Aadhaar number under sub-section (2) of section 139AA and such person fails to do so on or before such date, as may be prescribed, he shall be liable to pay such fee, as may be prescribed, not exceeding one thousand rupees, at the time of making intimation under sub-section (2) of section 139AA after the said date.".
Section 61, The Finance Act, 2021.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 61
What does Section 61 of the Finance Act deal with?
Section 61 of the Finance Act is headed "Insertion of new section 234H". Insertion of new section 234H. 61. After section 234G of the Income-tax Act, the following section shall be inserted, namely:— "234H.
How do I find court cases under Section 61 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2021 61, section 61 Finance Act 2021, section 61 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 61 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 234G (Fee for default relating to statement or certificate), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2021. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- Fourth Schedule. Fourth Schedule26628 words
- First Schedule. First Schedule9574 words
- 2. Income-tax5993 words
- 6. Amendment of section 103582 words
- 130. Substitution of new section for section 43513 words
- 131. Substitution of new section for section 52699 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.