Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 420(8)] [Section 420] [Entire Act] Union of India - Subsection Section 420(8)(b) in The Income Tax Act, 2025 (b)such sum shall be recoverable from him in the manner provided in this Part as if it were an arrear of tax.