IT Act 1961 → 2025 / Sections 218–232
InterestAssessee in default, penalty for default, Tax Recovery Officer, garnishee, tax clearance
Sections 218–232 of the old Income-tax Act, 1961 · new sections 409–421 under the Income-tax Act, 2025
New reference Sections 409 to 421 (collection and recovery)
Applies to FY 2025-26 (AY 2026-27) and earlier years.
Applies from tax year 2026-27 (from 1 April 2026).
| 1961 Act | Subject | 2025 Act |
|---|---|---|
| 218 | When assessee deemed to be in default | 409 |
| 219 | Credit for advance tax | 410 |
| 221 | Penalty payable when tax in default | 412 |
| 222 | Certificate to Tax Recovery Officer | 413 |
| 223 | Tax Recovery Officer by whom recovery is to be effected | 414 |
| 224 | Validity of certificate and cancellation or amendment thereof | 413 |
| 225 | Stay of proceedings in pursuance of certificate and amendment or cancellation thereof | 415 |
| 226 | Other modes of recovery | 416 |
| 227 | Recovery through State Government | 417 |
| 228A | Recovery of tax in pursuance of agreements with foreign countries | 418 |
| 229 | Recovery of penalties, fine, interest and other sums | 419 |
| 230 | Tax clearance certificate | 420 |
| 231 | Faceless collection and recovery of tax | 532 |
| 232 | Recovery by suit or under other law not affected | 421 |
Source: CBDT mapping of sections, Income-tax Act 1961 to Income-tax Act 2025.
Renumbered. Section 412 keeps the cap: penalty for default cannot exceed the tax in arrears, and no penalty without a hearing. Finance Act 2026 dropped arrest and detention as a recovery mode (section 413(1)) and substituted section 411(3).
Section 218 of the Income-tax Act, 1961 (When assessee deemed to be in default) corresponds to section 409 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 219 of the Income-tax Act, 1961 (Credit for advance tax) corresponds to section 410 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 221 of the Income-tax Act, 1961 (Penalty payable when tax in default) corresponds to section 412 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 222 of the Income-tax Act, 1961 (Certificate to Tax Recovery Officer) corresponds to section 413 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 223 of the Income-tax Act, 1961 (Tax Recovery Officer by whom recovery is to be effected) corresponds to section 414 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 224 of the Income-tax Act, 1961 (Validity of certificate and cancellation or amendment thereof) corresponds to section 413 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Renumbered. Section 412 keeps the cap: penalty for default cannot exceed the tax in arrears, and no penalty without a hearing. Finance Act 2026 dropped arrest and detention as a recovery mode (section 413(1)) and substituted section 411(3).