Bare ActsIncome-tax Act, 2025

Section 417

Recovery through State Government.--

Amendment status not verified — confirm the current text below against the official source.

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.

Section 417 – Income-tax Act, 2025 | DailyLaw.ai