https://www.taxtmi.com/manuals?id=8044 Section 421 of the Income-tax Act, 2025 preserves recovery under other laws for debts due to the Government and does not limit such remedies. The Government's right to institute a civil suit for recovery of arrears due from an assessee also remains unaffected. The provision continues the position under section 232 of the Income-tax Act, 1961, allowing statutory recovery processes, other debt-recovery laws, and suit-based recovery to operate in parallel. en-us Thu, 27 Aug 2026 16:45:00 +0530 Wed, 02 Sep 2026 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8044 Section 421 of the Income-tax Act, 2025 preserves recovery under other laws for debts due to the Government and does not limit such remedies. The Government's right to institute a civil suit for recovery of arrears due from an assessee also remains unaffected. The provision continues the position under section 232 of the Income-tax Act, 1961, allowing statutory recovery processes, other debt-recovery laws, and suit-based recovery to operate in parallel. Manuals Income Tax Thu, 27 Aug 2026 16:45:00 +0530 https://www.taxtmi.com/manuals?id=8044