The Income Tax Act 1869, 9 of 1869, (Rep., Act 16 of 1870)

Section 26. All fines imposed under this Act may be recovered, if for offences committed outside the local limit

Repealed or not in force · As amended up to 2026-08

26. All fines imposed under this Act may be recovered, if for offences committed outside the local limits of the towns of Calcutta, Madras or Bombay, in the manner prescribed by the Code of Criminal Procedure, and if for offences committed within those limits, in the manner prescribed by any Act regulating the Police of such towns in force for the time being. In the case of a firm, the Magistrate imposing the fine may issue a warrant for the levy of the amount by distress and sale of any moveable property belonging to the firm or to all or any of the members thereof.

Source: India Code