Article 270: Taxes levied and distributed between the Union and the States
Article 251, Draft Constitution of India 1948
(1) Taxes on income other than agricultural income shall be levied and collected by the Government of India...
Article 271: Surcharge on certain duties and taxes for purposes of the Union
Draft Article 252 (Article 271, Constitution of India 1950) was taken up on 5 August 1949 in the Constituent Assembly. It empowered Parliament to levy a surcharge. This Draft...
Article 245: Extent of laws made by Parliament and by the Legislatures of States
Article 216, Draft Constitution 1948
(1) Subject to the provisions of this Constitution, Parliament may make laws for the whole or any part of the...
Article 246: Subject-matter of laws made by Parliament and by the Legislatures of States
Article 246, Constitution of India 1950
(1) Notwithstanding anything in clauses (2) and (3), Parliament has exclusive power to make laws with respect to any...
Article 246A: Special provision with respect to goods and services tax
(1) Notwithstanding anything contained in articles 246 and 254, Parliament, and, subject to clause (2), the Legislature of every State, have power to make...
