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Section 227 – Income Tax Act, 1961

Income Tax Act, 1961

 

 

Section 227. RECOVERY THROUGH STATE GOVERNMENT.

 

If the recovery of tax in any area has been entrusted to a State Government under clause (1) of article 258 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.

 

 

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Income Tax Act, 1961 

 

Indian Laws – Bare Acts

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