Section 419: Recovery of penalties, fine, interest and other sums

The Income-tax Act, 2025Central Act · Act 30 of 2025

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 Part for the recovery of arrears of tax.

Where this provision sits

Act	The Income-tax Act, 2025
Section	419
Marginal note	Recovery of penalties, fine, interest and other sums
Jurisdiction	Central
Status	In force as published by the source

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