How are penalties, fines, interest and other sums recovered under Section 419?

Under Section 419, penalties, fines, interest and other sums payable under the Act are recoverable in the manner provided in this Part for the recovery of arrears of tax.

Does Section 419 apply only to tax or also to other sums?

Section 419 applies not only to tax but also to any sum imposed by way of interest, fine, penalty, or any other sum payable under the Act.

Which Chapter of the Income-tax Act, 2025 contains Section 419?

Section 419 is contained in Chapter XIX of the Income-tax Act, 2025 on collection and recovery of tax.

Section 419 of Income-tax Act, 2025 – Recovery of penalties, fine, interest and other sums

Q: What does Section 419 of the Income-tax Act, 2025 deal with?

Section 419 deals with the recovery of any sum imposed by way of interest, fine, penalty, or any other sum payable under the Income-tax Act, 2025.

08 Jan 2026, 06:00 AM

The Income-tax Act, 2025

Chapter-XIX Collection and Recovery of Tax

D.—Collection and Recovery

Section 419: Recovery of penalties, fine, interest and other sums.

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.

Section 419 of Income-tax Act, 2025 – Recovery of penalties, fine, interest and other sums

The Income-tax Act, 2025

Chapter-XIX Collection and Recovery of Tax

Section 419: Recovery of penalties, fine, interest and other sums.

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