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.
Section 226 Other modes of recovery
Section 227 Recovery through State Government
Section 228A Recovery of tax in pursuance of agreements with foreign countries
Section 229 Recovery of penalties, fine, interest and other sums
Section 230 Tax clearance certificate
Section 232 Recovery by suit or under other law not affected
Section 234A Interest for defaults in furnishing return of income
Section 234B Interest for defaults in payment of advance tax
Section 234C Interest for deferment of advance tax
Section 234D Interest on excess refund