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of <h1>Settlement order sums recoverable by Assessing Officer under Income-tax Act; penalties per Chapter XVII apply for defaults.</h1> Any sum specified in a settlement order under the Income-tax Act may be recovered by the Assessing Officer with jurisdiction over the applicant who sought the settlement. Recovery and imposition of penalties for default in payment are governed by the provisions of Chapter XVII of the Act. This ensures enforcement of settlement terms and compliance with payment obligations arising from the settlement process.
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