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ARTICLE 269 OF CONSTITUTION OF INDIA 1949

What are the Taxes levied and collected by the union but assigned to the States? Article 269 of Constitution of India, 1949

Taxes levied and collected by the union but assigned to the States are defined under Article 269 of Constitution of India 1949. Provisions under this Article is:

Article 269 of Constitution of India "Taxes levied and collected by the union but assigned to the States"

(1) The following duties and taxes shall be levied and collected by the Government of India but shall be assigned to the States in the manner provided in clause (2), namely:-

(a) duties in respect of succession to property other than agricultural land;

(b) estate duty in respect of property other than agricultural land;

(c) terminal taxes on goods or passengers carried by railway, sea or air;

(d) taxes on railway fares and freights;

(e) taxes other than stamp duties on transactions in stock-exchanges and futures markets;

(f) taxes on the sale or purchase of newspapers and on advertisements published therein;

(g) taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce;

(h) taxes on the consignment of goods (whether the consignment is to the person making it or to any other person), where such consignment takes place in the course of inter-State trade or commerce.

(2) The net proceeds in any financial year of any such duty or tax, except in so far as those proceeds represent proceeds attributable to Union territories, shall not form part of the Consolidated Fund of India, but shall be assigned to the States within which that duty or tax is leviable in that year, and shall be distributed among those States in accordance with such principles of distribution as may be formulated by Parliament by law.

(3) Parliament may by law formulate principles for determining when a sale or purchase of [or consignment of] goods takes place in the course of inter-State or commerce. 270. Taxes levied and collected by the Union and distributed between the Union and the States.- (1) Taxes on income other than agricultural income shall be levied and collected by the Government of India and distributed between the Union and the States in the manner provided in clause (2).

(2) Such percentage, as may be prescribed, of the net proceeds in any financial year of any such tax, except in so far as those proceeds represent proceeds attributable to Union territories or to taxes payable in respect of Union emoluments, shall not form part of the Consolidated Fund of India, but shall be assigned to the States within which that tax is leviable in that year, and shall be distributed among those States in such manner and form such tie as may be prescribed.

(3) For the purposes of clause (2), in each financial year such percentage as may be prescribed of so much of the net proceeds of taxes on income as does not represent the net proceeds of taxes payable in respect of Union emoluments shall be deemed to represent proceeds attributable to Union territories.

(4) In this article-

(a) "taxes on income" does not include a corporation tax;

(b) "prescribed" means-

(i) until a Finance Commission has been constituted, prescribed by the President by order, and

(ii) after a Finance Commission has been constituted, prescribed by the President by order after considering the recommendations of the Finance Commission;

(c) "Union emoluments" includes all emoluments and pensions payable out of the Consolidated Fund of India in respect of which income tax is chargeable.

Constitution of India 1949

What is Interpretation? What is the meaning Taxes not to be imposed save by authority of law? What is Consolidated Funds and public accounts of India and of the States? Article 264, 265 and 266 of Constitution of India, 1949

What is Contingency Fund? What are the Duties levied by the Union but collected and appropriated by the States? Article 267 and 268 of Constitution of India, 1949

What are the Taxes levied and collected by the union but assigned to the States? Article 269 of Constitution of India, 1949

What are the Taxes levied and collected by the Union and distributed between the Union and the States? Article 270 of Constitution of India, 1949

What are the Surcharge on certain duties and taxes for purposes of the Union? What are the Taxes which are levied and collected by the Union and may be distributed between the Union and the States? Article 271 and 272 of Constitution of India, 1949

What are the Grants in lieu of export duty on jute and jute products? What is the meaning Prior recommendation of President required to Bills affecting taxation in which States are interested? Article 273 and 274 of Constitution of India, 1949

What are the Grants from the Union to certain States? What are the Taxes on professions, trades, callings and employments? Article 275 and 276 of Constitution of India, 1949

What are the Savings? How is the Calculation of net proceeds? Article 277 and 279 of Constitution of India, 1949

What is Finance Commission? What are the Recommendations of the Finance Commission? Article 280 and 281 of Constitution of India, 1949


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