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The Constitution of India in English 2026: page 254

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 254, 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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223                    THE CONSTITUTION OF INDIA
                             (Part XIX.—MISCELLANEOUS)

              (2) “an Anglo-Indian” means a person whose father or any of
       whose other male progenitors in the male line is or was of European
       descent but who is domiciled within the territory of India and is or was
       born within such territory of parents habitually resident therein and not
       established there for temporary purposes only;
              (3) “article” means an article of this Constitution;
              (4) “borrow” includes the raising of money by the grant of
       annuities, and “loan” shall be construed accordingly;
              1
               [(4A)*                 *            *               *]
              (5) “clause” means a clause of the article in which the expression
       occurs;                                            e
                                                    od
              (6) “corporation tax” means any tax on income, so far as that tax
       is payable by companies and is a tax in the case of which the following
       conditions are fulfilled:—              aC
                     (a) that it is not chargeable in respect of agricultural
                                           di
              income;                   In
                     (b) that no deduction in respect of the tax paid by
              companies is, by any enactments which may apply to the tax,
              authorised to be made from dividends payable by the companies
              to individuals;
                     (c) that no provision exists for taking the tax so paid into
              account in computing for the purposes of Indian income-tax the
              total income of individuals receiving such dividends, or in
              computing the Indian income-tax payable by, or refundable to,
              such individuals;
              (7) “corresponding Province”, “corresponding Indian State” or
       “corresponding State” means in cases of doubt such Province, Indian
       State or State as may be determined by the President to be the
       corresponding Province, the corresponding Indian State or the
       corresponding State, as the case may be, for the particular purpose in
       question;




1. Cl. (4A) was ins. by the Constitution (Forty-second Amendment) Act, 1976, s. 54
   (w.e.f. 1-2-1977) and subsequently omitted by the Constitution (Forty-third Amendment)
   Act, 1977, s. 11 (w.e.f. 13-4-1978).

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