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Home > Income Tax Act 2025 > Section-421Last Updated: Feb 18th 2025

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

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"

New Income Tax Act 2025 Portal

1. Section-421 as per act

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

  1. any other law for the time being in force relating to the recovery of debts due to Government; or
  2. the right of the Government to institute a suit for the recovery of the arrears due from the assessee; and
  3. 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

2. Help and useful links for Section-421

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. Self Service (DIY) Income Tax Filing made Easy



How to get help from EZTax.in



Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.