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The Constitution of India in English 2026: page 188

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 188, 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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157                  THE CONSTITUTION OF INDIA
                 (Part XII.—Finance, Property, Contracts and Suits)

        (3) In this article, the expression “prescribed” has the same meaning as
in article 270.
        274. Prior recommendation of President required to Bills affecting
taxation in which States are interested.—(1) No Bill or amendment which
imposes or varies any tax or duty in which States are interested, or which varies
the meaning of the expression “agricultural income” as defined for the purposes
of the enactments relating to Indian income-tax, or which affects the principles
on which under any of the foregoing provisions of this Chapter moneys are or
may be distributable to States, or which imposes any such surcharge for the
purposes of the Union as is mentioned in the foregoing provisions of this
Chapter, shall be introduced or moved in either House of Parliament except on
                                                       e
the recommendation of the President.              od
        (2) In this article, the expression “tax or duty in which States are
                                             aC
interested” means—
                                         di
               (a) a tax or duty the whole or part of the net proceeds whereof are
        assigned to any State; or    In
               (b) a tax or duty by reference to the net proceeds whereof sums
        are for the time being payable out of the Consolidated Fund of India to
        any State.
        275. Grants from the Union to certain States.—(1) Such sums as
Parliament may by law provide shall be charged on the Consolidated Fund of
India in each year as grants-in-aid of the revenues of such States as Parliament
may determine to be in need of assistance, and different sums may be fixed for
different States:
        Provided that there shall be paid out of the Consolidated Fund of India as
grants-in-aid of the revenues of a State such capital and recurring sums as may
be necessary to enable that State to meet the costs of such schemes of
development as may be undertaken by the State with the approval of the
Government of India for the purpose of promoting the welfare of the Scheduled
Tribes in that State or raising the level of administration of the Scheduled Areas
therein to that of the administration of the rest of the areas of that State:
        Provided further that there shall be paid out of the Consolidated Fund of
India as grants-in-aid of the revenues of the State of Assam sums, capital and
recurring, equivalent to—

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