Taxes on professions, trades, callings and employments
included in editionWhat does this mean?
States and local bodies can levy taxes on professions, trades, callings and employment under law, within the stated constitutional ceiling. This is distinct from the Union's power to tax income.
Taxes, government funds, financial sharing, property, borrowing, contracts and legal proceedings.
Why is this provision here?
Public finance needs rules identifying lawful revenues, financial responsibility and government-to-government arrangements. This provision sets the particular allocation, safeguard or procedure described above.
This Article number belongs to the original constitutional framework, but its present wording may include later amendments or substitutions. A provision-specific original Assembly debate has not been verified here. The explanation of function above is editorial inference from the text, not an attributed single motive of the framers. The original draft-making archive is a research resource, not proof of a particular historical reason. The later amendment records linked below document changes affecting this Article; their Bill statements explain those proposals, not necessarily every original clause or the complete present legal outcome.
The explanation of purpose is an editorial reading of the provision. A drafting motive is attributed only where a linked historical source supports it.
Limits, exceptions & reading carefully
Educational summary of the linked source text. Exceptions, provisos, implementing laws and applicable judgments must be read before applying it to a real case.
Read the official constitutional text
Source-page notes · may concern neighbouring Articles
1. Subs. by the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971) s. 71, for "Part A" (w.e.f. 21-1-1972). 2. Ins. by the Constitution (Twenty-second Amendment) Act, 1969, s. 3 (w.e.f. 25-9-1969).
1. Subs. by the Constitution (Sixtieth Amendment) Act, 1988, s. 2, for "two hundred and fifty rupees" (w.e.f. 20-12-1988). 2. Proviso omitted by s.2, ibid. (w.e.f. 20-12-1988).
Extracted from the Legislative Department’s May 2026 edition. Page footnotes may refer to neighbouring provisions; check their markers in the PDF. Inclusion in this edition does not by itself establish commencement or judicial effect.