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[[List of Indian districts|India's districts]] are local administrative units inherited from the [[British Raj]]. They generally form the tier of local government immediately below that of [[India]]'s [[states and territories of India|subnational states and territories]]. Where warranted, districts may further be grouped into administrative divisions, which form an intermediate level between the district and the [[State (subnational)|subnational state]] (or [[union territory]]).
A district is headed by a [[Deputy Commissioner]]/ Collector, who is responsible for the overall administration and the maintenance of law and order. The district collector may belong to IAS ([[Indian Administrative Service]]). Other key responsibilities include the collection of [[Tax|revenue]],
Districts are most frequently further sub-divided into smaller administrative units, called either {{transliteration|mis|[[tehsil]]s}} or {{transliteration|mis|[[taluka]]s}} or {{transliteration|mis|mavattams}}, depending on the region. These units have specific local responsibilities, including in particular coordinating revenue collection.
An intermediate level (the [[Subdivision in India|sub-division]]) between district and tehsil/taluka may be formed by grouping these units under the oversight of [[Assistant Commissioner]]s, Sub-collectors or
[[File:Kollamdistrict.png|right|thumb|A district in [[Kerala]]]]
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