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The Constitution of India in English 2026: page 190

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 190, 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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159                    THE CONSTITUTION OF INDIA
                  (Part XII.—Finance, Property, Contracts and Suits)

       (2) The total amount payable in respect of any one person to the State or
to any one municipality, district board, local board or other local authority in
the State by way of taxes on professions, trades, callings and employments
shall not exceed 1[two thousand and five hundred rupees] per annum.
        2
         *                *                *                 *
       (3) The power of the Legislature of a State to make laws as aforesaid
with respect to taxes on professions, trades, callings and employments shall not
be construed as limiting in any way the power of Parliament to make laws with
respect to taxes on income accruing from or arising out of professions, trades,
callings and employments.
       277. Savings.—Any taxes, duties, cesses or fees which, immediately
                                                        e
before the commencement of this Constitution, were being lawfully levied by
                                                   od
the Government of any State or by any municipality or other local authority or
body for the purposes of the State, municipality, district or other local area
                                              aC
may, notwithstanding that those taxes, duties, cesses or fees are mentioned in
                                          di
the Union List, continue to be levied and to be applied to the same purposes
until provision to the contrary is made by Parliament by law.
                                       In
       278. [Agreement with States in Part B of the First Schedule with regard
to certain financial matters.].—Omitted by the Constitution (Seventh
Amendment) Act, 1956, s. 29 and Sch.(w.e.f. 1-11-1956).
       279. Calculation of “net proceeds”, etc.—(1) In the foregoing
provisions of this Chapter, “net proceeds” means in relation to any tax or duty
the proceeds thereof reduced by the cost of collection, and for the purposes of
those provisions the net proceeds of any tax or duty, or of any part of any tax or
duty, in or attributable to any area shall be ascertained and certified by the
Comptroller and Auditor-General of India, whose certificate shall be final.
       (2) Subject as aforesaid, and to any other express provision of this
Chapter, a law made by Parliament or an order of the President may, in any
case where under this Part the proceeds of any duty or tax are, or may be,
assigned to any State, provide for the manner in which the proceeds are to be
calculated, for the time from or at which and the manner in which any
payments are to be made, for the making of adjustments between one financial
year and another, and for any other incidental or ancillary matters.


1. Subs. by the Constitution (Sixtieth Amendment) Act, 1988, s. 2, for "two hundred and
   fifty rupees" (w.e.f. 20-12-1988).
2. Proviso omitted by s.2, ibid. (w.e.f. 20-12-1988).

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