Inter-Governmental Tax Immunities in India

There are certain provisions in the constitution on ‘immunity from mutual taxation’. These are as follows: Exemption of Central Property from State Taxation The property of Centre is exempted from all taxes imposed by a state or any authority within ..

Constitutional Provisions regarding borrowings by states and centre

Regarding borrowings by states and centre; the following are specific provisions in the constitution. The Central government can borrow either within India or outside India upon the security of the Consolidated Fund of India or can give guarantees, but both ..

Protection of the States’ Interest in Financial Matters

To protect the interest of states in the financial matters, the following bills can be introduced only on recommendation of president: A bill which imposes or varies any tax or duty in which states are interested; A bill which varies ..

What are the constitutional articles that deal with distribution of financial functions and powers in India?

The distribution of financial functions and powers are mainly discussed in articles 264 to 293; and no other federal Constitution has made such elaborate provisions as Constitution of India with respect to the relationships between the Union and States in ..

Division of Administrative Powers Between Centre and States in India

The powers related to administrative functions have been mainly provided in articles 256 to 263 of part XI of the constitution. Here is a brief idea of these articles first: Article 256 As per article 256, States are expected to ..

Division of Legislative Powers between Centre and States in India

The legislative functions of union and states are discussed mainly in article 245 to 255 in Part XI of the constitution. Here is a brief idea of these articles. Article 245 Article 245 provides for territorial limits on legislation powers ..

Federal and Unitary Features of Indian Constitution

On the basis of relations between the central government and the units, the governments are classified as unitary and federal. In a unitary system of government, all powers are vested in Centre while in a federal system; the powers are ..

Types of Grants-in-aid in Indian Constitution

Apart from distribution of taxes between centre and states, the constitution provides for mainly two types of grants-in-aid viz. statutory grants and discretionary grants: Statutory Grants Article 275 makes provisions for statutory grants to needy states {not every state}. These ..