§ 419
Chapter XIX — Collection And Recovery Of Tax
Recovery of penalties, fine, interest and other sums
Income-tax Act, 2025
Any interest, fine, penalty or other amount imposed under the Income-tax Act can be collected using the same procedures that apply to tax arrears. The recovery follows the rules set out in this Part of the Act, and a tax clearance certificate is required for the process.
📜 Official text of the section +
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.
Tax clearance certificate.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.