Income-tax Act : Recovery of penalties, fine, interest and other sums 2. Indian Bare Acts :

Income-tax Act,1961

Act No : 43

Section : Recovery of penalties, fine, interest and other sums 2.

229. Recovery of penalties, fine, interest and other sums 2 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.