Article 289: Exemption of property and income of a State from Union taxation

The Constitution of IndiaCentral Constitution · 1950

About this text. The article text here was extracted from the official PDF automatically and is known to be incomplete: some articles are cut short and run into the next article’s heading, and none of the twelve Schedules are present, including the Seventh Schedule. The official PDF is complete; treat it as the record.

(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 Exemption from taxation by States in respect of water or electricity in certain cases.

Where this provision sits

Act	The Constitution of India
Article	289
Marginal note	Exemption of property and income of a State from Union taxation
Jurisdiction	Central
Status	In force as published by the source
Judgments citing it	9

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