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Article 276 Of Indian Constitution In English
Article 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.
(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 byway of taxes on professions, trades, callings and employments shall not exceed two hundred and fifty rupees per annum: Provided that if in the financial year immediately preceding the commencement of this Constitution there was in force in the case of any State or any such municipality, board or authority a tax on professions, trades, callings or employments the rate, or the maximum rate, of which exceed two hundred and fifty rupees per annum, such tax may continue to be levied until provisions to the contrary is made by Parliament by law, and any law so made by Parliament may be made either generally or in relation to any specified States, municipalities, boards or authorities.
(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.
Article 276 In English
276 Article – Taxes on professions, trades, calling and employment.
(1) Notwithstanding anything contained in article 246, any law of the State or the Legislature of the State relating to taxes for the benefit of a municipality, district board, local board or other local authority, professions, professions, calling or employment on this ground but shall be invalid if it relates to tax on income.
(2) The aggregate amount payable by way of taxes on professions, professions, calling and employment to the State or to any one municipality, district board, local board or other local authority in the State in respect of any one person shall not exceed two hundred and Fifty rupees per annum: Provided that in the financial year immediately preceding the commencement of this Constitution, in the case of any State or any such municipality, board or authority, the rate of tax on professions, professions, calling or employment shall be applicable, or the maximum rate of which exceeds two hundred and fifty rupees per annum, such tax may be levied unless provisions to the contrary are made by Parliament by law, and any law made by Parliament either generally or in in relation to any specified States, municipalities, boards or authorities.
(3) The power of the Legislature of a State to make laws with respect to taxes on professions, professions, callings and employments shall in no way be construed as limiting the power of Parliament to make laws with respect to taxes on income. Will go accrued or produced by professions, trades, callings and employments.
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 276 Of Indian Constitution?
In Article 276 you see “Taxes on professions, trades, callings and employments” that means of (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. more above.
Article 276 Debate Summary
The draft Article 256 (Article 276, Constitution of India 1950) was debated on 9 August 1949. It empowered the state legislatures to make laws on specific subjects. It also said that this power given to the state legislature under the draft article does not limit the taxation powers of the Parliament. This draft article sets an upper limit for the amount payable by a person to the state or any other local authority.
A member proposed that the upper limit of the total amount payable by a person to the State or other authority should be changed to ‘one per cent of his annual income’ or ‘one thousand rupees’. He claimed that this would be a source of income for the local bodies, which had practically no finance. In addition, it would allow higher taxes on the rich and reduce the burden on the poor.
This amendment was opposed by many members. A member argued that the amendment would mean that the tax could be collected from the income of an individual which would encroach on the taxation powers of the Center and the source of revenue (income tax).
The chairman of the drafting committee also turned down the amendment, arguing that the draft article was just an exception to the larger principle that the Constitution would make no mention of how financial resources would be allocated to local bodies – who would decide by whom. State. The amendment was eventually rejected and the draft Article 256 was adopted in the Constitution on 9 August 1949.
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