Article 270 In English | Article 270 Of Indian Constitution In English | What Is Article 270

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Article 270 Of Indian Constitution In English

Article 270 – Taxes levied and collected by the Union and distributed between the Union and the States.
(1) Taxes on income other than agricultural income shall be levied and collected by the Government of India and distributed between the Union and the States in the manner provided in clause ( 2 ).

(2) Such percentage, as may be prescribed 3, of the net proceeds in any financial year of any such tax, except in so far as those proceeds represent proceeds attributable to Union territories or to taxes payable in respect of Union emoluments, shall not form part of the Consolidated Fund of India, but shall be assigned to the States within which that tax is leviable in that year, and shall be distributed among those States in such manner and from such time as may be prescribed.
(3) For the purposes of clause ( 2 ), in each financial year such percentage as may be prescribed of so much of the net proceeds of taxes on income as does not represent the net proceeds of taxes payable in respect of Union emoluments shall be deemed to represent proceeds attributable to Union territories.

(4) In this article.
(a) taxes on income does not include a corporation tax;
(b) prescribed means
(i) until a Finance Commission has been constituted, prescribed by the President by order, and
(ii) after a Finance Commission has been constituted, prescribed by the President by order after considering the recommendations of the Finance Commission;
(c) Union emoluments includes all emoluments and pensions payable out of the Consolidated Fund of India in respect of which income tax is chargeable.

indian constitution part 12 articles

Article 270 In English

270 Article – Taxes levied and collected by the Union and distributed between the Union and the States.
(1) Taxes on income other than agricultural income shall be levied and collected by the Government of India and distributed between the Center and the States in the manner provided in clause (2).
(2) such percentage, as may be prescribed, of the net income of any such tax in any financial year, except where those incomes represent income for Union Territories or in respect of Union emoluments shall not represent the taxes payable, shall be part of the Consolidated Fund of India, but shall be assigned to the States within which that tax may be levied in that year, and shall be distributed among those States in such and from such time as may be prescribed.
(3) For the purposes of clause (2), the taxes on income in each financial year may be assessed as such percentage of the net income as does not represent the net income of the taxes payable in respect of the achievements of the Union The Union Territories are deemed to represent the income due.
(4) In this article.
(a) taxes on income not including corporation tax;
(b) prescribed means
(i) until such time as the Finance Commission is constituted by order by the President, and
(ii) after the constitution of the Finance Commission as may be determined by order by the President after considering the recommendations of the Finance Commission;
(c) Union emoluments include all emoluments and pensions payable from the Consolidated Fund of India in respect of which income-tax is chargeable.

Note- All the things mentioned in this have been taken from the Indian Constitution itself. That is, it is the word of the constitution.

What Is Article 270 Of Indian Constitution?

Article 270 Debate Summary

The draft Article 251 (Article 270, Constitution of India 1950) was discussed on 5 August 1949. It laid down the manner of collection and distribution of income taxes between the Union and the States. This draft article provides that tax on income other than agricultural income shall be collected by the Central Government and then distributed between the Union and the States in accordance with this provision. The percentage and manner of distribution of such revenue shall be determined by the President on consideration of the recommendations of the Finance Commission.

One member proposed that the details of the minimum percentage of revenue and the mode of distribution should be given in the draft article itself. He believed that this fixed percentage would provide certainty to the state governments and enable them to plan their budgets. The chairman of the drafting committee argued that the Constitution should not stipulate a fixed percentage of revenue share for the states, the President should decide.

The amendment was withdrawn after the Chairman’s response. Another member proposed that Parliament should by law determine the amount and manner of distribution of taxes between the Union and the States, rather than the President. He felt that the recommendations of the Finance Commission should be debated in the Parliament and an appropriate law should be passed.

The Chairman of the Drafting Committee opposed this amendment as it would create conflict among the representatives of different states. He also believed that the distribution could not happen as some states would have more representatives in parliament than others. The assembly rejected the amendment.

The Assembly adopted a minor amendment to replace the words ‘Revenue of India’ with ‘Consolidated Fund of India’. The draft Article 251, as amended, was adopted on 5 August 1949. Article 270 was amended in 2000 to include all taxes and duties referred to in the Union List—stamp duty, tax on sale or purchase of goods and services, surcharge on certain taxes and cess collected for specific purposes. Is.

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