§ 419
Chapter XIX — Collection And Recovery Of Tax
Recovery of penalties, fine, interest and other sums
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
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.