Recovery Through State Government

Section 417 — - RECOVERY THROUGH STATE GOVERNMENT

Section 417 of the Income-tax Act, 2025 corresponds to s. 227 of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

TRO may forward certificate to State Collector (or equivalent) for recovery as arrears of land revenue. Useful where State has stronger recovery machinery.

PRACTITIONER PLANNING NOTES

• Used selectively; primarily where defaulter's assets are predominantly in one State's jurisdiction.

CROSS-REFERENCES

• s. 412 (default & demand timeline).
• s. 415 / 416 (TRO recovery).
• s. 220(6) / 416(6) (stay during appeal).