Article 276 of Constitution of India – Taxes on professions, trades, callings and employments.
Article 276 of Constitution of India deals with Taxes on professions, trades, callings and employments.
Original Text of Article 276 of Constitution of India
(1) Notwithstanding anything in article 246, no 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 of professions, trades, callings or employments shall be invalid 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, district board, local board or other local authority in the State by way of taxes on professions, trades, callings and employments shall not exceed 1[two thousand and five hundred rupees] per annum.
(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 or arising out of professions, trades, callings and employments.
Questions related to Article 276 of Constitution of India
According to Indian Kanoon, Article 276 of the Indian Constitution empowers State Governments and local authorities to levy taxes on professions, trades, callings, and employments, subject to a maximum limit set by Parliament.
Article 276 is important in the Articles of Indian Constitution as it provides a financial resource to States and local bodies, allowing them to generate revenue independently under the framework of the Constitution of India.
As per Article 276 of the Indian Constitution, the maximum limit for professional tax is ₹2,500 per person, per annum, unless Parliament enacts a law to increase this limit, as explained in Indian Kanoon.
Yes, Article 276 of the Constitution of India allows both State Governments and local authorities like municipalities to impose taxes on professions and trades, which helps in strengthening local governance, as per Indian Kanoon.
You can find the complete legal text and interpretation of Article 276 on Indian Kanoon. For simplified UPSC-focused content, visit 99notes.in to understand how such Articles of Indian Constitution are relevant for exams and governance.
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