State-assisted tax recovery permits collection alongside municipal levies using local collection machinery where constitutionally entrusted. Income-tax recovery may be entrusted to a State Government for an area under Article 258(1) of the Constitution. The State Government may require the tax ... Summary
State-assisted tax recovery permits collection alongside municipal levies using local collection machinery where constitutionally entrusted.
Income-tax recovery may be entrusted to a State Government for an area under Article 258(1) of the Constitution. The State Government may require the tax to be collected as an addition to municipal tax or a local rate, by the same person and in the same manner used for recovering that local levy. Section 417 of the Income-tax Act, 2025 retains the framework previously contained in section 227 of the Income-tax Act, 1961.
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