Constitution of India

Articles

Article 264

Interpretation.

Article 265

Taxes not to be imposed save by authority of law.

Article 266

Consolidated Funds and public accounts of India and of the States.

Article 267

Contingency Fund.

Article 268

Duties levied by the Union but collected and appropriated by the States.

Article 268A

Service tax levied by Union and collected and appropriated by the Union and...

Article 269

Taxes levied and collected by the Union but assigned to the States.

Article 270

Taxes levied and distributed between the Union and the States.

Article 271

Surcharge on certain duties and taxes for purposes of the Union.

Article 273

Grants in lieu of export duty on jute and jute products.

Article 274

Prior recommendation of President required to Bills affecting taxation in w...

Article 275

Grants from the Union to certain States.

Article 276

Taxes on professions, trades, callings and employments.

Article 277

Savings.

Article 279

Calculation of “net proceeds”, etc.

Article 280

Finance Commission.

Article 281

Recommendations of the Finance Commission.

Article 282

Expenditure defrayable by the Union or a State out of its revenues.

Article 283

Custody, etc., of Consolidated Funds, Contingency Funds and moneys credited...

Article 284

Custody of suitors’ deposits and other moneys received by public servants a...

Article 285

Exemption of property of the Union from State taxation.

Article 286

Restrictions as to imposition of tax on the sale or purchase of goods.

Article 287

Exemption from taxes on electricity.

Article 288

Exemption from taxation by States in respect of water or electricity in cer...

Article 289

Exemption of property and income of a State from Union taxation.

Article 290

Adjustment in respect of certain expenses and pensions.

Article 290A

Annual payment to certain Devaswom Funds.

Article 292

Borrowing by the Government of India.

Article 293

Borrowing by States.

Article 294

Succession to property, assets, rights, liabilities and obligations in cert...

Article 295

Succession to property, assets, rights, liabilities and obligations in othe...

Article 296

Property accruing by escheat or lapse or as bona vacantia.

Article 297

Things of value within territorial waters or continental shelf and resource...

Article 298

Power to carry on trade, etc.

Article 299

Contracts.

Article 300

Suits and proceedings.

Article 300A