Section 232: Recovery by suit or under other law not affected

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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026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 by suit or under other law not affected.

The several modes of recovery specified in this Chapter shall not affect in any way—

(a) any other law for the time being in force relating to the recovery of debts due to Government; or

(b) the right of the Government to institute a suit for the recovery of the arrears due from the assessee;

and it shall be lawful for the Assessing Officer or the Government, as the case may be, to have recourse to any such law or suit, notwithstanding that the tax due is being recovered from the assessee by any mode specified in this Chapter.

Where this provision sits

Act	The Income-tax Act, 1961
Section	232
Marginal note	Recovery by suit or under other law not affected
Jurisdiction	Central
Status	Repealed
Judgments citing it	2

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