Answer

1. F

   Facts

   The fee under Sec 430 of the Income-tax Act 2025 (old Sec 234H) is paid through e-Pay Tax under Other Receipts (minor head 500), choosing the sub-type for delay in linking PAN with Aadhaar.

2. P

   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
3. A

   Analysis

   Paying under the wrong head is the most common mistake; the portal will not recognise it. Example: someone paid ₹1,000 as self-assessment tax (300) and the link request failed with payment details not found. Use the Link Aadhaar option, which takes you to e-Pay Tax with the right head, and keep the challan number.

4. C

   Conclusion

   1. 1Go to Link Aadhaar on the portal and enter PAN and Aadhaar
   2. 2Click Continue to pay through e-Pay Tax
   3. 3Select Income Tax, the tax year shown, Other Receipts (500) and the linking fee sub-type
   4. 4Pay ₹1,000 and save the challan
   5. 5Return to Link Aadhaar once payment reflects

A fee paid under minor head 300 or 400 will not be accepted for linking.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.