Part XII Finance, Property, Contracts And Suits
Constitution of India (COI) Overview
Table of Contents
- Chapter I Finance PART XII Finance, Property, Contracts And Suits
General
- Article 264. Interpretation.
- Article 265. Taxes not to be imposed save by authority of law.
- Article 266. Consolidated Funds and public accounts of India and of the States.
- Article 267. Contingency Fund.
Distribution of Revenues between the Union and the States
- Article 268. Duties levied by the Union but collected and appropriated by the States.
- Article [268A. Service tax levied by Union and collected by the Union and the States. Omitted.]
- Article 269. Taxes levied and collected by the Union but assigned to the States.
- Article 269A. Levy and collection of goods and services tax in course of inter-State trade or commerce.
- Article 270. Taxes levied and distributed between the Union and the States.
- Article 271. Surcharge on certain duties and taxes for purposes of the Union.
- Article [272. Taxes which are levied and collected by the Union and may be distributed between the Union and the States. Omitted.]
- Article 273. Grants in lieu of export duty on jute and jute products.
- Article 274. Prior recommendation of President required to Bills affecting taxation in which States are interested.
- Article 275. Grants from the Union to certain States.
- Article 276. Taxes on professions, trades, callings and employments.
- Article 277. Savings.
- Article [278. Agreement with States in Part B of the First Schedule with regard to certain financial matters. Omitted.]
- Article 279. Calculation of “net proceeds”, etc.
- Article 279A. Goods and Services Tax Council.
- Article 280. Finance Commission.
- Article 281. Recommendations of the Finance Commission.
Miscellaneous Financial Provisions
- Article 282. Expenditure defrayable by the Union or a State out of its revenues.
- Article 283. Custody, etc., of Consolidated Funds, Contingency Funds and moneys credited to the public accounts.
- Article 284. Custody of suitors’ deposits and other moneys received by public servants and courts.
- Article 285. Exemption of property of the Union from State taxation.
- Article 286. Restrictions as to imposition of tax on the sale or purchase of goods.
- Article 287. Exemption from taxes on electricity.
- Article 288. Exemption from taxation by States in respect of water or electricity in certain cases.
- Article 289. Exemption of property and income of a State from Union taxation.
- Article 290. Adjustment in respect of certain expenses and pensions.
- Article 290A. Annual payment to certain Devaswom Funds.
- Article [291. Privy purse sums of Rulers. Omitted.]
- Chapter I Finance PART XII Finance, Property, Contracts And Suits
- Article 292. Borrowing by the Government of India.
- Article 293. Borrowing by States.
- Chapter-III-Property-Contracts-Rights-Liabilities-Obligations-And-Suits-PART-XII-Finance-Property-Contracts-And-Suits.php
- Article 294. Succession to property, assets, rights, liabilities and obligations in certain cases.
- Article 295. Succession to property, assets, rights, liabilities and obligations in other cases.
- Article 296. Property accruing by escheat or lapse or as bona vacantia.
- Article 297. Things of value within territorial waters or continental shelf and resources of the exclusive economic zone to vest in the Union.
- Article 298. Power to carry on trade, etc.
- Article 299. Contracts.
- Article 300. Suits and proceedings.