Fiscal Relations and Financial Framework: Analyzing Articles 264 to 281 in the Indian Constitution with Relevant Case Laws
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Fiscal Relations and Financial Framework: Analyzing Articles 264 to 281 in the Indian Constitution with Relevant Case Laws Articles 264 to 281: Fiscal and Administrative Framework in the Indian Constitution Articles 264 to 281 of the Indian Constitution encompass various aspects of fiscal administration, finance commissions, and inter-governmental fiscal relations, essential for governance and financial stability. Constitutional Framework: - Article 264: Provides for the distribution of taxes between the Union and the States through provisions like distribution of taxes levied by the Union but collected by the States. - Article 265: Ensures that taxes are not levied or collected except by authority of law. - Article 268: Discusses taxes levied and collected by the Union but assigned to the States. Relevance in Modern Times: These articles form the foundation of fiscal relations between the Union and States, guiding tax distribution, collection, and allocatio...