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of <h1>Section 229: Interest, fines, and penalties under Income Tax Act recoverable like tax arrears.</h1> Section 229 of the Income Tax Act, 1961, stipulates that any amount imposed as interest, fine, penalty, or any other sum payable under the Act is to be recovered in the same manner as the recovery of tax arrears. This provision ensures that all financial obligations under the Act are enforceable and collectible using the established procedures for tax arrear recovery.
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