IndiaIN

Article 289 of the Constitution of India

Article
289
Chapter
CHAPTER I.—F INANCE — General
Index row title
(1) The property and income of a State shall be
Source document
India Constitution
Provision ID
dba4d9fc-3062-4ebc-84fb-b0c6544d130e

147 words

Verbatim text

exempt from Union taxation. (2) Nothing in clause (1) shall prevent the Union from imposing, or authorising the imposition of, any tax to such extent, if any, as Parliament may by law provideExemption fromtaxation by Statesin respect of wateror electricity incertain cases. Exemption of property andincome of a Statefrom Uniontaxation.THE CONSTITUTION OF INDIA (Part XII. —Finance, Property, Contracts and Suits. — Arts. 287—289.)172 in respect of a trade or business of any kind carried on by, or on behalf of, the Government of a State, or anyoperations connected therewith, or any property used or occupied for the purposes of such trade or business, or any income accruing or arising in connection therewith. (3) Nothing in clause (2) shall apply to any trade or business, or to any class of trade or business, which Parliament may by law declare to be incidental to the ordinary functions of Government.

What this means

  • The index files this text under article 289 of the Constitution of India.
  • The index files it under the chapter heading “CHAPTER I.—F INANCE — General”.
  • The passage runs to about 147 words.
  • Read plainly, it mentions property — it addresses property, possession, or taking property compulsorily (the words used: “property”).

The row’s stored title is a body fragment, not a heading (“(1) The property and income of a State shall be”), 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.

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 289, Portable Lawyer, https://www.portablelawyer.app/provision/dba4d9fc-3062-4ebc-84fb-b0c6544d130e (accessed 25 October 2026).

Canonical URL: https://www.portablelawyer.app/provision/dba4d9fc-3062-4ebc-84fb-b0c6544d130e

Accessed 25 October 2026.

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