IndiaIN

Article 276 of the Constitution of India

Article
276
Chapter
CHAPTER I.—F INANCE — General
Index row title
(1) Notwithstanding anything in article 246, no
Source document
India Constitution
Provision ID
d6f50728-d796-4b99-a7b0-09373a12d4ff

155 words

Verbatim text

law of the Legislature of a State relating to taxes for the benefit of the State or of a municipality, district board,local board or other local authority therein in respect ofprofessions, trades, callings or employments shall beinvalid on the ground that it relates to a tax on income. (2) The total amount payable in respect of any one person to the State or to any one municipality, districtboard, local board or other local authority in the State byway of taxes on professions, trades, callings and employments shall not exceed 1[two thousand and five hundred rupees] per annum. 2* * * * (3) The power of the Legislature of a State to make laws as aforesaid with respect to taxes on professions,trades, callings and employments shall not be construed as limiting in any way the power of Parliament to make laws with respect to taxes on income accruing from orarising out of professions, trades, callings andemployments.

What this means

  • The index files this text under article 276 of the Constitution of India.
  • The index files it under the chapter heading “CHAPTER I.—F INANCE — General”.
  • The passage runs to about 155 words.

The row’s stored title is a body fragment, not a heading (“(1) Notwithstanding anything in article 246, no”), 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 276, Portable Lawyer, https://www.portablelawyer.app/provision/d6f50728-d796-4b99-a7b0-09373a12d4ff (accessed 25 October 2026).

Canonical URL: https://www.portablelawyer.app/provision/d6f50728-d796-4b99-a7b0-09373a12d4ff

Accessed 25 October 2026.

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