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        Income Tax

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

        Income-tax Act, 2025
        Part D
        Collection and recovery

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        Recovery of tax-related charges now treated as recoverable through arrears recovery procedures under the Act. Sums imposed under the Act by way of interest, fine, penalty, or any other charge are recoverable in the manner provided in this Part for the recovery of arrears of tax, treating those statutory charges as subject to the same collection and enforcement regime applicable to tax arrears.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Recovery of tax-related charges now treated as recoverable through arrears recovery procedures under the Act.

                              Sums imposed under the Act by way of interest, fine, penalty, or any other charge are recoverable in the manner provided in this Part for the recovery of arrears of tax, treating those statutory charges as subject to the same collection and enforcement regime applicable to tax arrears.


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