ITR
Linking fee paid under the wrong head
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Facts
A fee paid under the wrong minor head is not accepted for linking. Official pages do not describe a way to transfer it to the right head, so most people pay again correctly.
Provisions and law
- Sec 430, Income-tax Act 2025 (old Sec 234H)Fee of ₹1,000 for intimating Aadhaar after the prescribed date
- Rule 158, Income-tax Rules 2026 (old Rule 114(5A))Sets the ₹1,000 fee and procedure for late intimation of Aadhaar
Analysis
The wrong payment may be claimable as tax paid in your return if it was paid as self-assessment or advance tax for a year. Example: ₹1,000 paid as self-assessment tax (300) for AY 2026-27 can be shown in that year's return as tax paid, and may come back as a refund. Pay ₹1,000 again under 500 to link.
Conclusion
- Check the challan for the minor head used
- Pay ₹1,000 again under Other Receipts (500)
- Claim the wrong payment in the return for that year if possible
- Keep both challans
A Savvy can do this for you
PAN-Aadhaar linking with late fee, Sec 262 and 430 (old 139AA and 234H)
₹499
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