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The Constitution of India in English 2026: page 154

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 154, typed edition 223d395df4de00897c78a4c0a752b32348d86f7c4f7013254fd4e03da46ceca0. Unreviewed extraction.

Source: official India Code PDF · catalog record. Fetched 2026-10-19T23:32:36Z. SHA-256 ed1820c0a1100c2c6aa8ece835a8c8a60f996ae7eba30cc1798233683c66cfba.

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Source cover/preface date: 10th September, 2026. Preface amendment statement: Constitution (One Hundred and Sixth Amendment) Act, 2023. Embedded PDF title: Constitution of India_ 20 MAY 2026 (final).pdf. These are distinct source labels, not currentness or commencement approval.

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123                  THE CONSTITUTION OF INDIA
                           (Part IX.—The Panchayats)

       243G. Powers, authority and responsibilities of Panchayats.—
Subject to the provisions of this Constitution, the Legislature of a State may, by
law, endow the Panchayats with such powers and authority as may be
necessary to enable them to function as institutions of self-government and
such law may contain provisions for the devolution of powers and
responsibilities upon Panchayats at the appropriate level, subject to such
conditions as may be specified therein, with respect to—
          (a) the preparation of plans for economic development and social justice;
           (b) the implementation of schemes for economic development and
       social justice as may be entrusted to them including those in relation to
       the matters listed in the Eleventh Schedule.
                                                      e
       243H. Powers to impose taxes by, and Funds of, the Panchayats.—
The Legislature of a State may, by law,—         od
           (a) authorise a Panchayat to levy, collect and appropriate such taxes,
                                            aC
       duties, tolls and fees in accordance with such procedure and subject to
       such limits;                     di
                                     In
           (b) assign to a Panchayat such taxes, duties, tolls and fees levied and
       collected by the State Government for such purposes and subject to such
       conditions and limits;
           (c) provide for making such grants-in-aid to the Panchayats from the
       Consolidated Fund of the State; and
           (d) provide for constitution of such Funds for crediting all moneys
       received, respectively, by or on behalf of the Panchayats and also for the
       withdrawal of such moneys therefrom,
as may be specified in the law.
       243I. Constitution of Finance Commission to review financial
position.—(1) The Governor of a State shall, as soon as may be within one
year from the commencement of the Constitution (Seventy-third Amendment)
Act, 1992, and thereafter at the expiration of every fifth year, constitute a
Finance Commission to review the financial position of the Panchayats and to
make recommendations to the Governor as to—
          (a) the principles which should govern—
                  (i) the distribution between the State and the Panchayats of the
              net proceeds of the taxes, duties, tolls and fees leviable by the
              State, which may be divided between them under this Part and the
              allocation between the Panchayats at all levels of their respective
              shares of such proceeds;

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