Section 229Central Act
Section 229: Recovery of penalties, fine, interest and other sums
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.Previous
Sec 228A — [ Recovery of tax in pursuance of agreements with foreign countries. [Inserted by Act 16 of 1972, Section 39 (w.r.e.f. 1.4.1972).]
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Sec 230 — Tax clearance certificate
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