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Recovery through State Government: central income tax may be collected with local taxes when entrusted, expanding local enforcement.
Recovery through State Government permits State Governments, upon entrustment under Article 258(1), to direct that central income tax be recovered in specified areas with, and as an addition to, municipal taxes or local rates by the same person and in the same manner as local taxes, creating a legal mechanism to integrate central tax enforcement into local recovery machinery while raising concerns about procedural safeguards, accounting, and dispute-resolution.