IndiaIN

Article 279 of the Constitution of India

Article
279
Chapter
CHAPTER I.—F INANCE — General
Index row title
(1) In the foregoing provisions of this Chapter, “net proceeds” means in relation to any tax or duty the
Source document
India Constitution
Provision ID
b03bced4-af50-48af-a9f0-b488d12634ab

143 words

Verbatim text

proceeds thereof reduced by the cost of collection, and forthe purposes of those provisions the net proceeds of anytax or duty, or of any part of any tax or duty, in orattributable to any area shall be ascertained and certifiedby the Comptroller and Auditor-General of India, whose certificate shall be final. (2) Subject as aforesaid, and to any other express provision of this Chapter, a law made by Parliament or an order of the President may, in any case where under this Part the proceeds of any duty or tax are, or may be,assigned to any State, provide for the manner in whichthe proceeds are to be calculated, for the time from or atwhich and the manner in which any payments are to bemade, for the making of adjustments between one financial year and another, and for any other incidental or ancillary matters.

What this means

  • The index files this text under article 279 of the Constitution of India.
  • The index files it under the chapter heading “CHAPTER I.—F INANCE — General”.
  • The passage runs to about 143 words.

The row’s stored title is a body fragment, not a heading (“(1) In the foregoing provisions of this Chapter, “net proceeds” means in relation to any tax or duty the”), so it is not used as the provision’s title here.

The index gives this passage an article number but stores a body fragment where a heading would be, so the number could not be cross-checked against the text. Check it against the official Constitution before relying on it in a citation.

No rights vocabulary from our fixed word list appears in this passage, so no plain-language reading is offered for it.

This is a mechanical reading aid generated from the text above by matching words in it. It is not legal advice, not a lawyer’s interpretation, and not a substitute for the provision itself.

How to cite this

Constitution of India, article 279, Portable Lawyer, https://www.portablelawyer.app/provision/b03bced4-af50-48af-a9f0-b488d12634ab (accessed 25 October 2026).

Canonical URL: https://www.portablelawyer.app/provision/b03bced4-af50-48af-a9f0-b488d12634ab

Accessed 25 October 2026.

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