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— official CBDT correspondence

Section 421 — Recovery by suit or under other law not affected: its source in the Income-tax Act, 1961

Section 421 (Recovery by suit or under other law not affected) of the Income-tax Act, 2025 corresponds to Section 232 (Recovery by suit or under other law not affected) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

  • Section 232 — Recovery by suit or under other law not affected

read both texts · §232 (1961) vs §421 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 421 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 232 of the Income-tax Act, 1961.

What does Section 421 of the Income-tax Act, 2025 deal with?

Section 421 — "Recovery by suit or under other law not affected", under CHAPTER XIX - Collection and recovery of tax of the Income-tax Act, 2025.

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same chapter · chapter xix - collection and recovery of tax · income-tax act, 2025

  • Section 417 — Recovery through State Government
  • Section 418 — Recovery of tax in pursuance of agreements with foreign countries
  • Section 419 — Recovery of penalties, fine, interest and other sums
  • Section 420 — Tax clearance certificate
  • Section 422 — Recovery of tax arrear in respect of non-resident from his assets
  • Section 423 — Interest for defaults in furnishing return of income
  • Section 424 — Interest for defaults in payment of advance tax
  • Section 425 — Interest for deferment of advance tax

frequently looked up · income-tax act, 2025

§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536