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[Cites 0, Cited by 27] [Section 297(2)] [Section 297] [Entire Act]

Union of India - Subsection

Section 297(2)(j) in The Income Tax Act, 1961

(j)any sum payable by way of income-tax, super-tax, interest, penalty or otherwise under the repealed Act may be recovered under this Act, but without prejudice to any action already taken for the recovery of such sum under the repealed Act;