Part XII · Finance, Property, Contracts and Suits · General
Article 265: Taxes not to be imposed save by authority of law
Text of Article 265
No tax shall be levied or collected except by authority of law.
Words in [square brackets] were inserted or substituted by later amendments (see below). Source: Legislative Department, Ministry of Law and Justice, Government of India
A plain-English explanation of Article 265, landmark judgments and exam facts are being added to this page.
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