Taxes levied and distributed between the Union and the States

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..... e on taxes and duties referred to in article 271 and any cess levied for specific purposes under any law made by Parliament shall be levied and collected by the Government of India and shall be distributed between the Union and the States in the manner provided in clause (2). 2 [(1A) The tax collected by the Union under clause (1) of article 246A shall also be distributed between the Union and the .....

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..... (3) In this article, 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. ********************** Notes: Substituted by the Constitution (One Hundred and First Amendment) Act, 2016, w .....

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