Find
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.
ITR
Paying the ₹1,000 fee to link PAN and Aadhaar
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Provisions
Sec 430, Income-tax Act 2025 (old Sec 234H); Rule 158, Income-tax Rules 2026 (old Rule 114(5A))
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.
Close
- Go to Link Aadhaar on the portal and enter PAN and Aadhaar
- Click Continue to pay through e-Pay Tax
- Select Income Tax, the tax year shown, Other Receipts (500) and the linking fee sub-type
- Pay ₹1,000 and save the challan
- Return to Link Aadhaar once payment reflects
A fee paid under minor head 300 or 400 will not be accepted for linking.
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