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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]], land management, co-ordination and disaster management. Usually, the Deputy Commissioner/District Collector is granted magisterial powers under section 20 of Criminal Procedure Code, and designated as the [[District Magistrate]]. The official designations are "Collector and District Magistrate" or "Deputy Commissioner and District Magistrate".
Districts are most frequently further sub-divided into smaller administrative units, called either {{transliteration|mis|[[
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 [[Sub-divisional magistrate]]. Each district includes one or two cities (or large towns), a few smaller towns and dozens of villages. Most of the Indian districts have the same name as their main town or city.
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