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of <h1>Tax Recovery via State Government Under Section 227 of the Income Tax Act, 1961, Aligned with Local Procedures.</h1> Section 227 of the Income Tax Act, 1961, allows for the recovery of tax through a State Government if such responsibility has been assigned under Article 258(1) of the Constitution. The State Government can mandate that tax recovery in a specified area be conducted alongside municipal taxes or local rates. This recovery is to be executed by the same individuals and through the same procedures used for municipal taxes or local rates.
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