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  3. Part XII: FINANCE, PROPERTY, CONTRACTS AND SUITS
  4. Article 264

Part XII · General

Article 264 Interpretation.

In force7th Amendment101st Amendment88th Amendment

Interpretation. In this Part, “Finance Commission” means a

  1. In this Part, “Finance Commission” means a
Previous article263. Provisions with respect to an inter-State Council.Next article265. Taxes not to be imposed save by authority of law.

Part XII

  • 264. Interpretation.
  • 265. Taxes not to be imposed save by authority of law.
  • 266. Consolidated Funds and public accounts of India and of the States.
  • 267. Contingency Fund.
  • 268. Duties levied by the Union but collected and appropriated by the States.
  • 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.
  • 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.
  • 275. Grants from the Union to certain States.
  • 276. Taxes on professions, trades, callings and employments.
  • 277. Savings.
  • 278. Agreement with States in Part B of the First Schedule with regard to certain financial matters.
  • 279. Calculation of “net proceeds”, etc.
  • 279A. Goods and Services Tax Council.
  • 280. Finance Commission.
  • 281. Recommendations of the Finance Commission.
  • 282. Expenditure defrayable by the Union or a State out of its revenues.
  • 283. Custody, etc., of Consolidated Funds, Contingency Funds and moneys credited to the public accounts.
  • 284. Custody of suitors' deposits and other moneys received by public servants and courts.
  • 285. Exemption of property of the Union from State taxation.
  • 286. Restrictions as to imposition of tax on the sale or purchase of goods.
  • 287. Exemption from taxes on electricity.
  • 288. Exemption from taxation by States in respect of water or electricity in certain cases.
  • 289. Exemption of property and income of a State from Union taxation.
  • 290. Adjustment in respect of certain expenses and pensions.
  • 290A. Annual payment to certain Devaswom Funds.
  • 291. Privy purse sums of Rulers.
  • 292. Borrowing by the Government of India.
  • 293. Borrowing by States.
  • 294. Succession to property, assets, rights, liabilities and obligations in certain cases.
  • 295. Succession to property, assets, rights, liabilities and obligations in other cases.
  • 296. Property accruing by escheat or lapse or as bona vacantia.
  • 297. Things of value within territorial waters or continental shelf and resources of the exclusive economic zone to vest in the Union.
  • 298. Power to carry on trade, etc.
  • 299. Contracts.
  • 300. Suits and proceedings.
  • 300A. Persons not to be deprived of property save by authority of law.

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