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The Constitution of India in English 2026: page 189

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 189, 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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158                    THE CONSTITUTION OF INDIA
                   (Part XII.—Finance, Property, Contracts and Suits)

               (a) the average excess of expenditure over the revenues during the
       two years immediately preceding the commencement of this Constitution
       in respect of the administration of the tribal areas specified in 1[Part I] of
       the table appended to paragraph 20 of the Sixth Schedule; and
               (b) the costs of such schemes of development as may be
       undertaken by that State with the approval of the Government of India
       for the purpose of raising the level of administration of the said areas to
       that of the administration of the rest of the areas of that State.
       2
         [(1A) On and from the formation of the autonomous State under article
244A,—
               (i) any sums payable under clause (a) of the second proviso to
       clause (1) shall, if the autonomous State comprises all the tribal areas
                                                          e
       referred to therein, be paid to the autonomous State, and, if the
                                                     od
       autonomous State comprises only some of those tribal areas, be
       apportioned between the State of Assam and the autonomous State as the
                                                aC
       President may, by order, specify;
                                            di
               (ii) there shall be paid out of the Consolidated Fund of India as
                                        In
       grants-in-aid of the revenues of the autonomous State sums, capital and
       recurring, equivalent to the costs of such schemes of development as
       may be undertaken by the autonomous State with the approval of the
       Government of India for the purpose of raising the level of
       administration of that State to that of the administration of the rest of the
       State of Assam.]
       (2) Until provision is made by Parliament under clause (1), the powers
conferred on Parliament under that clause shall be exercisable by the President
by order and any order made by the President under this clause shall have effect
subject to any provision so made by Parliament:
       Provided that after a Finance Commission has been constituted no order
shall be made under this clause by the President except after considering the
recommendations of the Finance Commission.
       276. Taxes on professions, trades, callings and employments.—(1)
Notwithstanding anything in article 246, no law of the Legislature of a State relating
to taxes for the benefit of the State or of a municipality, district board, local board or
other local authority therein in respect of professions, trades, callings or
employments shall be invalid on the ground that it relates to a tax on income.


1. Subs. by the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971) s. 71,
   for "Part A" (w.e.f. 21-1-1972).
2. Ins. by the Constitution (Twenty-second Amendment) Act, 1969, s. 3 (w.e.f. 25-9-1969).

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