Constitution of India
(COI)
Chapter 13: Part XII: Finance, Property, Contracts and Suits
- 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
- Article 268
Duties levied by the Union but collected and appropriated by the States
- Article 268A
Service tax levied by Union and collected and appropriated by the Union and the States
- 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 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 279
Calculation of “net proceeds”, etc
- Article 280
Finance Commission
- Article 281
Recommendations of the Finance Commission
- 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 292
Borrowing by the Government of India
- Article 293
Borrowing by States
- 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
- Article 300A
Persons not to be deprived of property save by authority of law
