Indian Income-Tax Act, 1922
Section - 47 - Recovery of penalties
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.
Inserted by s. 54, Indian I.T. (Amendment) Act, 1939. Inserted by s. 12, Indian I.T. (Amendment) Act, 1944.
[As amended up to date]
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