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The Constitution of India in English 2026: page 21

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 21, 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.

Retained layout text

(xviii)                            Contents
ARTICLES

 258A.     Power of the States to entrust functions to the Union.
 [259.     Armed Forces in States in Part B of the First Schedule.⎯
           Omitted.]
 260.      Jurisdiction of the Union in relation to territories outside India.
 261.      Public acts, records and judicial proceedings.
                           Disputes relating to Waters
 262.      Adjudication of disputes relating to waters of inter-State rivers
           or river valleys.
                          Co-ordination between States
 263.      Provisions with respect to an inter-State Council.
                                   PART XII       e
                                              od
             FINANCE, PROPERTY, CONTRACTS AND SUITS
                             CHAPTER I.⎯FINANCE
                                        aC
                                    General
 264.      Interpretation.           di
 265.      Taxes not to be imposed save by authority of law.
                                 In
 266.      Consolidated Funds and public accounts of India and of the
           States.
 267.      Contingency Fund.
               Distribution of Revenues between the Union and the States
 268.      Duties levied by the Union but collected and appropriated by the
           States.
[268A.     Service tax levied by Union and collected by the Union and the
           States.⎯Omitted.]
 269.      Taxes levied and collected by the Union but assigned to the
           States.
 269A.     Levy and collection of goods and services tax in course of inter-
           State trade or commerce.
 270.      Taxes levied and distributed between the Union and the States.
 271.      Surcharge on certain duties and taxes for purposes of the Union.
 [272.     Taxes which are levied and collected by the Union and may be
           distributed between the Union and the States.⎯Omitted.]
 273.      Grants in lieu of export duty on jute and jute products.
 274.      Prior recommendation of President required to Bills affecting
           taxation in which States are interested.

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