§ 417
Chapter XIX — Collection And Recovery Of Tax
Recovery through State Government
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
417. 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.
Recovery of tax in pursuance of agreements with foreign countries.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.