Section-421: Recovery by suit or under other law not affected

Section-421 : Recovery by suit or under other law not affected

Section-421 seeks to provide that recovery by suit or under other law will not be affected notwithstanding tax due being recovered under any mode prescribed in the proposed legislation.Learn to understand the section-421 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

1. Section-421 as per act

The several modes of recovery specified in this Part shall not affect in any way:—

any other law for the time being in force relating to the recovery of debts due to Government; or
the right of the Government to institute a suit for the recovery of the arrears due from the assessee,

and it shall be lawful for the Assessing Officer or the Government, as the case may be, to have recourse to any such law or suit, irrespective of the fact that the tax due is being recovered from the assessee by any mode specified in this Part of the Chapter.