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.
Section 226 Other modes of recovery
Section 227 Recovery through State Government
Section 228A Recovery of tax in pursuance of agreements with foreign countries
Section 229 Recovery of penalties, fine, interest and other sums
Section 230 Tax clearance certificate
Section 232 Recovery by suit or under other law not affected
Section 234A Interest for defaults in furnishing return of income
Section 234B Interest for defaults in payment of advance tax
Section 234C Interest for deferment of advance tax
Section 234D Interest on excess refund