Section 227

Recovery through State Government. Repealed

The Income-tax Act, 1961

  • Act 43 of 1961
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to consolidate and amend the law relating to income-tax and super-tax

All sections
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.

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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