LexSection 229 — Recovery of penalties, fine, interest and other sums.
Income-tax Act, 1961
Recovery of penalties, fine, interest and other sums.—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 Chapter for the recovery of arrears of tax.Open in Lexace · Ask the AI about this section