Income Tax Law
Income-tax Act, 2025 · CHAPTER XIX — Collection and recovery of tax
Section 419Recovery of penalties, fine, interest and other sums
Income-tax Act, 2025 (30 of 2025)
Any sum imposed by way of interest, fine, penalty, or any other sum payable under the provisions of this Act, shall be recoverable in the manner provided in this Part for the recovery of arrears of tax.