Section 419 — Recovery of penalties, fine, interest and other sums
Old Act equivalent: Section 229 of IT Act 1961 Sub-part: D—Collection and Recovery
Statutory Text
- 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. Tax clearance certificate.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Any person liable to pay penalty, fine, interest or other sum under the Act.
- Conditions: Penalties, fines, interest and other sums recoverable in same manner as tax arrears.
- Time limits: None specific.
- Monetary limits: None.
- Exceptions: None.
Cross-References
None identified.
Amendment Notes
None noted from the extracted pages.