§ 421
Chapter XIX — Collection And Recovery Of Tax
Recovery by suit or under other law not affected
Income-tax Act, 2025
The tax recovery methods listed in this Part do not override any existing law that allows the government to recover debts, nor do they prevent the government from filing a lawsuit to collect arrears from a taxpayer.
Consequently, an Assessing Officer or the government may pursue any other legal avenue or suit to recover tax, even if the tax is already being collected through the procedures outlined in this Chapter.
📜 Official text of the section +
421. The several modes of recovery specified in this Part shall not affect in any
way:—
( a) any other law for the time being in force relating to the recovery of debts
due to Government; or
( b) the right of the Government to institute a suit for the recovery of the
arrears due from the assessee,
and it shall be lawful for the Assessing Officer or the Government, as the case may
be, to have recourse to any such law or suit, irrespective of the fact that the tax due is
being recovered from the assessee by any mode specified in this Part of the Chapter.
Recovery of tax arrear in respect of non-resident from his assets.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.