Section 229: Recovery of penalties, fine, interest and other sums

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Recovery of penalties, fine, interest and other sums.

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 Chapter for the recovery of arrears of tax.

Where this provision sits

Act	The Income-tax Act, 1961
Section	229
Marginal note	Recovery of penalties, fine, interest and other sums
Jurisdiction	Central
Status	Repealed
Judgments citing it	2

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