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Indian Income Tax Act, 2025   Chapter XIX ‐ D   Collection and Recovery of Tax Collection and recovery   Section No. Particulars IT Act, 1961 Section No. if any 411   When tax payable and when assessee deemed in default 220 412   Penalty payable when tax in default 221 413   Certificate by Tax Recovery Officer and Validity thereof 222  /  224 414   Tax Recovery Officer by whom recovery is to be effected 223 415   Stay of proceedings in pursuance of certificate and amendment or cancellation thereof 225 416   Other modes of recovery 226 417   Recovery through State Government 227 418   Recovery of tax in pursuance of agreements with foreign countries 228A 419   Recovery of penalties, fine, interest and other sums 229 420   Tax clearance certificate 230 421   Recovery by suit or under other law not affected 232 422   Recovery of tax arrear in respect of non-resident from his assets 173 BACK