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1961Section 229

229. Recovery of penalties, fine, interest and other sums.

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

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.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·