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of <h1>Income Tax Bill 2025 Clause 421 preserves government's multiple recovery options for tax arrears like existing Section 232</h1> The Income Tax Bill 2025's Clause 421 mirrors Section 232 of the Income-tax Act 1961, preserving the government's right to recover tax arrears through multiple legal avenues. Both provisions establish that statutory recovery mechanisms within tax law do not exclude other remedies, including civil suits or proceedings under other laws. The provisions embody cumulative remedies doctrine, allowing concurrent recovery actions while granting administrative discretion in choosing appropriate remedies. Minor textual differences exist between the provisions, but substantive effect remains identical. Potential concerns include double recovery risks, coordination of parallel proceedings, and limited taxpayer protections, suggesting areas for future legislative refinement.
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