Constitutional law article - reviewed with the current official text of the Constitution of India.
Article 27 and Article 28 of the Constitution of India
Articles 27 and 28 form part of the Right to Freedom of Religion in Part III of the Constitution of India. Article 27 protects against compulsory payment of taxes whose proceeds are specifically appropriated for promoting or maintaining a particular religion or religious denomination. Article 28 regulates religious instruction and religious worship in certain educational institutions.
Article 27 - Freedom as to payment of taxes for promotion of any particular religion
Meaning: Article 27 is a Fundamental Right concerning taxation and religion. It prevents a person from being compelled to pay a tax when the proceeds of that tax are specifically appropriated to meet expenses for the promotion or maintenance of a particular religion or religious denomination.
Article 27: No person shall be compelled to pay any taxes, the proceeds of which are specifically appropriated in payment of expenses for the promotion or maintenance of any particular religion or religious denomination.
Key elements of Article 27
The constitutional restriction applies where there is a compulsory tax and its proceeds are specifically appropriated for promoting or maintaining a particular religion or religious denomination. The wording therefore focuses not merely on the existence of public expenditure connected with religion, but on the specific appropriation of tax proceeds for the prohibited purpose.
Article 28 - Religious instruction and worship in educational institutions
Meaning: Article 28 lays down different rules depending on the relationship between an educational institution and the State. It also protects a person in a State-recognised or State-aided institution from being compelled to participate in religious instruction or worship without the consent required by clause (3).
Article 28(1): No religious instruction shall be provided in any educational institution wholly maintained out of State funds.
Article 28(2): Clause (1) does not apply to an educational institution administered by the State if it was established under an endowment or trust requiring religious instruction to be imparted there.
Article 28(3): A person attending an educational institution recognised by the State or receiving aid out of State funds cannot be required to take part in religious instruction or attend religious worship conducted in the institution or attached premises unless that person, or the guardian where the person is a minor, has given consent.
Article 27 and Article 28 at a glance
| Provision | Constitutional protection |
|---|---|
| Article 27 | Protection against compulsory payment of taxes specifically appropriated for promotion or maintenance of a particular religion or religious denomination. |
| Article 28(1) | No religious instruction in an educational institution wholly maintained out of State funds. |
| Article 28(2) | Exception for a State-administered institution established under an endowment or trust requiring religious instruction. |
| Article 28(3) | No compulsory participation in religious instruction or worship in State-recognised or State-aided educational institutions without the prescribed consent. |
How Articles 27 and 28 fit within the Fundamental Rights
Articles 25 to 28 are grouped under the constitutional Right to Freedom of Religion. Articles 25 and 26 deal principally with freedom of conscience, profession, practice and propagation of religion and the rights of religious denominations. Articles 27 and 28 add specific protections concerning taxation and educational institutions.
Official text: For the authoritative constitutional wording and current official publication, refer to the Government of India sources linked below. This page is an explanatory legal information article and should be read with the official Constitution.
India Code - Government of India
Legislative Department - Ministry of Law and Justice
Related constitutional provisions
Read the preceding provisions on Articles 25 and 26 - freedom of conscience and management of religious affairs, and the following provisions on Articles 29 and 30 - cultural and educational rights.