Income Tax Department

Ministry of Finance, Government of India

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Section 419

Recovery of penalties, fine, interest and other sums

Section

Section Number

419

Chapter

CHAPTER XIX - Collection and recovery of tax

Act

Income-tax Act, 2025

Year

2026

Recovery of penalties, fine, interest and other sums

Recovery of penalties, fine, interest and other sums.

419. Any sum imposed by way of interest, fine, penalty, or any other sum payable under the provisions of this Act, shall be recoverable in the manner provided in this Part for the recovery of arrears of tax.

Footnotes