Indian Income-Tax Act, 1922

47. Recovery of penalties.—Any sum imposed by way of penalty under the provisions of sub-section (2) of section 25, section 28, [sub-section (6) of section 44E, sub-section (5) of section 44F] or sub-section (1) of section 46, [and any interest payable under the provisions of sub-section (4), (6), (7) or (8) of section 18A] shall be recoverable in the manner provided in this Chapter for the recovery of arrear of tax.

 

 

 

[As amended up to date]