Section 229, Income-tax Act, 1961 — Recovery of penalties, fine, interest and other sums

Chapter XVII · Collection and Recovery of Tax

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

Section 229 · Chapter XVII · D.—Collection and recovery · page 810 of the Act

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.

Section 229 of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.