Recovery of penalties, fine, interest and other sums
[Section-419 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
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.
FAQs on Section 419 of Income Tax Act 2025
What types of amounts are covered under Section 419 for recovery?
Section 419 covers recovery of any sum imposed by way of interest, fine, penalty, or any other amount payable under the provisions of the Income Tax Act, 2025.
Is the recovery of interest and penalty treated differently from tax arrears under this section?
No, under Section 419, the recovery of interest, fine, penalty, or any other sum is treated in the same manner as the recovery of arrears of tax.
From when is Section 419 effective?
Section 419 is effective from 1st April, 2026.
What is the mode of recovery for sums covered under Section 419?
The sums are recoverable in the manner provided in the same Part of the Act that deals with the recovery of tax arrears.
Does Section 419 include recovery of sums other than tax?
Yes, Section 419 explicitly includes recovery of sums such as interest, fines, penalties, and other sums beyond just tax.
Can the recovery mechanism under Section 419 be applied to late filing fees or default interest?
Yes, any interest or sum payable under the Act, including those for defaults or late filings, is recoverable as per the procedure applicable to tax arrears.
Is a separate proceeding required for recovery under Section 419?
No separate recovery proceeding is required; the existing tax arrears recovery mechanism is applicable.
Does the section provide any special relief or exemption for the assessee?
No, Section 419 does not provide any specific relief or exemption; it only specifies the manner of recovery.
Are sums payable under orders or judgments also recoverable under this section?
Yes, if the sum is imposed under the provisions of the Income Tax Act, 2025, including those confirmed through orders, it is recoverable under Section 419.
Does Section 419 override any other recovery provisions in the Act?
Section 419 does not override but rather clarifies that all such sums shall be recovered using the existing provisions applicable to tax arrears.
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