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The Constitution of India in English 2026: page 183

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 183, 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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                                    PART XII
              FINANCE, PROPERTY, CONTRACTS AND SUITS
                              CHAPTER I.—FINANCE
                                     General
       1
         [264. Interpretation.—In this Part, “Finance Commission” means a
Finance Commission constituted under article 280.]
       265. Taxes not to be imposed save by authority of law.—No tax shall
be levied or collected except by authority of law.
       266. Consolidated Funds and public accounts of India and of the
States.—(1) Subject to the provisions of article 267 and to the provisions of
                                                          e
this Chapter with respect to the assignment of the whole or part of the net
                                                    od
proceeds of certain taxes and duties to States, all revenues received by the
Government of India, all loans raised by that Government by the issue of
                                                aC
treasury bills, loans or ways and means advances and all moneys received by
that Government in repayment of loans shall form one consolidated fund to be
                                           di
entitled “the Consolidated Fund of India”, and all revenues received by the
                                        In
Government of a State, all loans raised by that Government by the issue of
treasury bills, loans or ways and means advances and all moneys received by
that Government in repayment of loans shall form one consolidated fund to be
entitled “the Consolidated Fund of the State”.
       (2) All other public moneys received by or on behalf of the Government
of India or the Government of a State shall be credited to the public account of
India or the public account of the State, as the case may be.
       (3) No moneys out of the Consolidated Fund of India or the
Consolidated Fund of a State shall be appropriated except in accordance with
law and for the purposes and in the manner provided in this Constitution.
       267. Contingency Fund.—(1) Parliament may by law establish a
Contingency Fund in the nature of an imprest to be entitled “the Contingency
Fund of India” into which shall be paid from time to time such sums as may be
determined by such law, and the said Fund shall be placed at the disposal of the
President to enable advances to be made by him out of such Fund for the
purposes of meeting unforeseen expenditure pending authorisation of such
expenditure by Parliament by law under article 115 or article 116.


1 Subs. by the Constitution (Seventh Amendment) Act, 1956, s. 29 and Sch., for art. 264
   (w.e.f. 1-11-1956).

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