Recovery of non-tax income-tax liabilities follows the tax-arrears mechanism for interest, fines, penalties, and other payable sums.

Recovery of interest, fines, penalties and any other sums payable under the Income-tax Act, 2025 follows the same recovery mechanism applicable to arrears of tax. Section 419 covers these non-tax liabilities within the collection and recovery framework for unpaid tax arrears. It corresponds to section 229 of the Income-tax Act, 1961 and retains the same scope, covered amounts and mode of recovery.

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