Section 419, Income-tax Act, 2025 — Recovery of penalties, fine, interest and other sums

Chapter XIX · Collection and Recovery of Tax

419Recovery of penalties, fine, interest and other sums.

Section 419 · Chapter XIX · D.—Collection and Recovery · page 503 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 Part for the recovery of arrears of tax.

Section 419 of The Income-tax Act, 2025 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.