Article 289 In English | Article 289 Of Indian Constitution In English | What Is Article 289

In this Post, You know about Article 289 Of the Indian Constitution In English. If you do not know about this article then it increases your knowledge in this aspect.

Article 289 Of Indian Constitution In English

Article 289 – Exemption of property and income of a State from Union taxation.
(1) The property and income of a State shall be exempt from Union taxation.
(2) Nothing in clause ( 1 ) shall prevent the Union from imposing, or authorising the imposition of, any tax to such extent, if any, as Parliament may by law provide in respect of a trade or business of any kind carried on by, or on behalf of, the Government of a State, or any operations connected therewith, or any property used or occupied for the purposes of such trade or business, or any income accruing or arising in connection therewith.
(3) Nothing in clause ( 2 ) shall apply to any trade or business, or to any class of trade or business, which Parliament may by law declare to be incidental to the ordinary functions of government.

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Article 289 In English

289 Article – Exemption of the property and income of a State from taxation of the Union.
(1) The property and income of a State shall be exempt from Union taxation.
(2) Nothing in clause (1) shall prevent the Union from levying or authorizing any tax, if any, to any extent provided by Parliament by law in respect of any trade or profession. , or on behalf of, or any operation connected with, the Government of any State, or any property used or occupied for the purposes of such trade or business, or any income earned or arising in respect thereof.
(3) Nothing in clause (2) shall apply to any trade or profession, or to any class of trade or profession, which Parliament may by law declare to be incidental to the ordinary affairs of the Government.

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 289 Of Indian Constitution?

Article 289 Debate Summary

The draft Article 266 (Article 289, Constitution of India 1950) was discussed in the Legislative Assembly on 9 September 1949. This draft article governs the taxation of the state government by the union. It did not allow the Union to levy taxes on land or buildings to the State Governments and income from within the State. However, it allowed the union to levy taxes on state governments on their trade or business. In addition, it also allowed the rulers of princely states to tax their personal wealth and income.

The Chairman of the Drafting Committee proposed an amendment to replace the draft Article and provide that the Union shall not tax the property and income of the State Governments. However, Parliament may by law empower the Union to levy tax on the income from the business or business of the State Governments, except those declared by Parliament to be incidental to the ordinary affairs of the Government.

Several members proposed amendments to reduce the union’s power to tax state governments. He suggested that (i) trade and business carried on within the state, (ii) trade and business carried on before the commencement of the Constitution and (iii) programs for their development and expansion; The preparations for which have been completed.

The Finance Minister assured the members that public utility undertakings would be out of the purview of taxation and that there would be no discrimination between the Union and the State with respect to the taxation of industrial undertakings. Based on these assurances, these amendments were later withdrawn. The amended draft article was adopted by the Assembly on 9 September 1949 by the Chairman of the Drafting Committee.

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