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of <h1>State Governments can collect central income tax through municipal tax collectors under Clause 417</h1> The Income Tax Bill 2025's Clause 417 mirrors Section 227 of the Income-tax Act 1961, allowing State Governments to recover central income tax through local municipal tax collection mechanisms when entrusted under Article 258(1) of the Constitution. Both provisions enable State Governments to direct that income tax be recovered alongside municipal taxes by the same collectors using identical procedures. This mechanism leverages local administrative infrastructure for central tax recovery, particularly in remote areas where direct central government reach is limited. The provision maintains cooperative federalism principles while potentially improving tax collection efficiency, though it raises concerns about procedural clarity, taxpayer rights, and administrative coordination between central and state authorities.
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