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Indian Income Tax Act, 2025   Chapter XIX ‐ F   Collection and Recovery of Tax Levy of fee in certain cases   Section No. Particulars IT Act, 1961 Section No. if any 427   Fee for default in furnishing statements 234E 428   Fee for default in furnishing return of income 234F 429   Fee for default relating to statement or certificate 234G 430   Fee for default relating to intimation of aadhaar number 234H BACK