Finance, Property, Contracts and Suits
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...
