Article 289 of Indian Constitution

Article 289 of Indian Constitution: Exemption of property and income of a State from Union taxation.

Article 289 Exemption of property and income of a State from Union taxation – Constitution Of India

(1) The property and income of a State shall be exempt from Union taxation.

(2) Nothing in clause (1) shall prevent the Union from imposing, or authorising the imposition of, any tax to such extent, if any, as Parliament may by law provide in respect of a trade or business of any kind carried on by, or on behalf of, the Government of a State, or any operations connected therewith, or any property used or occupied for the purposes of such trade or business, or any income accruing or arising in connection therewith.

(3) Nothing in clause (2) shall apply to any trade or business, or to any class of trade or business, which Parliament may by law declare to be incidental to the ordinary functions of Government.


Constitution Of India Part 12 Finance, Property, Contracts And Suits – Articles 264 to 300


Article 264 of Indian Constitution

Article 264 of Indian Constitution: Interpretation Article 264 - Constitution Of India In this Part, “Finance Commission” means a Finance Commission constituted under article 280. Constitution Of India Part 12 Finance, Property, Contracts And Suits – Articles 264 to 300 ...

Article 265 of Indian Constitution

Article 265 of Indian Constitution: Taxes not to be imposed save by authority of law Article 265 Taxes not to be imposed save by authority of law - Constitution Of India No tax shall be levied or collected except by authority of law. Constitution Of India Part 12 Finance, Property, ...

Article 266 of Indian Constitution

Article 266 of Indian Constitution: Consolidated Funds and public accounts of India and of the States Article 266 Consolidated Funds and public accounts of India and of the States - Constitution Of India (1) Subject to the provisions of article 267 and to the provisions of this Chapter with respect ...

Article 267 of Indian Constitution – Contingency Fund

Article 267 of Indian Constitution: Contingency Fund Article 267 Contingency Fund - Constitution Of India (1) Parliament may by law establish a Contingency Fund in the nature of an imprest to be entitled “the Contingency Fund of India” into which shall be paid from time to time such sums as ...

Article 268 of Indian Constitution – Distribution of Revenues between the Union and the States

Article 268 of Indian Constitution: Distribution of Revenues between the Union and the States Article 268 Distribution of Revenues between the Union and the States - Constitution Of India (1) Such stamp duties and such duties of excise on medicinal and toilet preparations as are mentioned in the Union List shall ...

Article 269 of Indian Constitution

Article 269 of Indian Constitution: Taxes levied and collected by the Union but assigned to the States. Article 269 Taxes levied and collected by the Union but assigned to the States - Constitution Of India (1) Taxes on the sale or purchase of goods and taxes on the consignment of ...

 

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