section 229
Recovery of penalties, fine, interest and other sums.
The Income Tax Act 1961Tax1961681 sections21 chapters
Chapter XVII COLLECTION AND RECOVERY OF TAX A.—General
Statutory text
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.
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