Section 421
Section 421: recovery by suit or under other law not affected
Section 421 makes clear that the specific recovery tools described elsewhere in this Chapter are additional, not exclusive - the Government can still sue for arrears, or rely on any other law for recovering debts due to it, even while recovery is under way through the modes in this Part.
What Section 421 says
"The several modes of recovery specified in this Part shall not affect in any way-- (a) any other law for the time being in force relating to the recovery of debts due to Government; or (b) the right of the Government to institute a suit for the recovery of the arrears due from the assessee, and 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 of the Chapter."
Frequently asked questions
Does using the recovery certificate process stop the Government from suing for the same arrears?
No - Section 421 preserves the Government's right to institute a suit for recovery of arrears, and to use any other law for recovering debts due to it, regardless of whether recovery is simultaneously proceeding through the modes specified in this Part.
Related sections
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Talk to our tax team about tax recovery proceedingsLast updated 9 September 2026