Exemption of property of the Union from State taxation
भाग 12: वित्त, संपत्ति, संविदाएं और वाद
यह विधायी विभाग (विधि और न्याय मंत्रालय) का आधिकारिक अंग्रेज़ी पाठ है। आधिकारिक हिंदी पाठ जल्द जोड़ा जाएगा। अनुच्छेद का शीर्षक भी अभी आधिकारिक अंग्रेज़ी में है।
(1) The property of the Union shall, save in so far as Parliament may by law otherwise provide, be exempt from all taxes imposed by a State or by any authority within a State.
(2) Nothing in clause (1) shall, until Parliament by law otherwise provides, prevent any authority within a State from levying any tax on any property of the Union to which such property was immediately before the commencement of this Constitution liable or treated as liable, so long as that tax continues to be levied in that State.
भारत का संविधान (1 मई 2026 तक के संशोधनों सहित). संविधान (एक सौ छठा संशोधन) अधिनियम, 2023 तक के सभी संशोधन शामिल। पाठ में छोटे नंबर नीचे के संशोधन नोट बताते हैं।
जुड़े हुए अनुच्छेद
- 282Expenditure defrayable by the Union or a State out of its revenues
- 283Custody, etc., of Consolidated Funds, Contingency Funds and moneys credited to the public accounts
- 284Custody of suitors' deposits and other moneys received by public servants and courts
- 286Restrictions as to imposition of tax on the sale or purchase of goods
- 287Exemption from taxes on electricity
- 288Exemption from taxation by States in respect of water or electricity in certain cases