Part XII · Finance, Property, Contracts and Suits · Finance Commission
Article 271: Surcharge on certain duties and taxes for purposes of the Union
Text of Article 271
Notwithstanding anything in articles 269 and 270, Parliament may at any time increase any of the duties or taxes referred to in those articles [except the goods and services tax under article 246A,] by a surcharge for purposes of the Union and the whole proceeds of any such surcharge shall form part of the Consolidated Fund of India.
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 271, landmark judgments and exam facts are being added to this page.
Amendment history
Changed by: 101st Amendment Act, 2016
- Ins. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 11 (w.e.f. 16-9-2016).
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