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2025Section 417

417. Recovery through State Government.

In the 1961 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

If the recovery of tax in any area has been entrusted to a State Government under article 258(1) of the Constitution, the State Government may direct, with respect to that area or any part thereof that tax shall be recovered therein with, and as an addition to, any municipal tax or local rate, by the same person and in the same manner as the municipal tax or local rate is recovered.

Income-tax Act, 2025: text as on 25 August 2026 · Official source ↗ ·