Recovery of penalties, fine, interest and other sums- Section 419 (New) / Section 229 (Old)

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Full Text of the Document

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.... • fine; • penalty; or • any other sum, shall be recoverable in the same manner as provided in this part for the recovery of arrears of tax. Comparative Analysis: Section 229 (Income-tax Act, 1961) vs. Section 419 (Income-tax Act, 2025) Particulars Section 229 (Income-tax Act, 1961) Section 419 (Income-tax Act, 2025) Scope ....