Chapter I.—Finance
Finance
Describes the general distribution of revenues between the Union and the States.
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264-291
- 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 the States
- Article 269: Taxes levied and collected by the Union but assigned to the States
- Article 269A: Levy and collection of goods and services tax in course of inter-State trade or commerce
- 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 272: Taxes which are levied and collected by the Union and may be distributed between the Union and the States
- 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 which States are interested
- Article 275: Grants from the Union to certain States
- Article 276: Taxes on professions, trades, callings and employments
- Article 277: Savings
- Article 278: Agreement with States in Part B of the First Schedule with regard to certain financial matters
- Article 279: Calculation of “net proceeds”, etc.
- Article 279A: Goods and Services Tax Council
- 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 to the public accounts.
- Article 284: Custody of suitors’ deposits and other moneys received by public servants and courts
- 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 certain cases
- 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 291: Privy purse sums of Rulers
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