Constitution of India · Part XII: Finance, Property, Contracts and Suits · Distribution of Revenues between the Union and the States
Article 272: Taxes which are levied and collected by the Union and may be distributed between the Union and the States.—Omitted
In plain words
This article, on taxes levied and collected by the Union that could be shared with the States, has been omitted by the Constitution (Eightieth Amendment) Act, 2000.
A simplified explanation, prepared with AI assistance from the official text below and checked automatically against it for numbers and cross-references. The official text is the law and prevails over this summary. Not legal advice.
Official text
Omitted by the Constitution (Eightieth Amendment) Act, 2000, s. 4. (w.e.f. 9-6-2000).
Source: India Code (Legislative Department), the official text of the Constitution of India. As amended up to the Constitution (One Hundred and Sixth Amendment) Act, 2023. Text as on 10 September 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.