ARTICLE 275, 276 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
Grants from the Union to certain and States Taxes on professions, trades, callings and employments are defined under Article 275 and 276 of Constitution of India 1949. Provisions under these Articles are:
Article 275 of Constitution of India "Grants from the Union to certain States"
(1) Such sums as Parliament may by law provide shall be
charged on the Consolidated Fund of India in each year as
grants-in-aid of the revenues of such States as Parliament
may determine to be in need of assistance, and different
sums may be fixed for different States:
Provided further that there shall be paid out of the
Consolidated Fund of India as grants-in-aid of the revenues
of the State of Assam sums, capital and recurring,
(b) the costs of such schemes of development as maw be
undertaken by that State with the approval of the Government
of India for the purpose of raising the level of
administration of the said areas to that of the
administration of the rest of the areas of that State.
Article 276 of Constitution of India "Taxes on professions, trades, callings and employments"
(1) Notwithstanding anything in Article 246, no law of the
Legislature of a State relating to taxes for the benefit of
the State or of a municipality, district board, local board
or other local authority therein in respect of professions,
trades, callings or employments shall be invalid on the
ground that it relates to a tax on income.
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 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