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Defending your rights

Rights · Remedies · Review

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Part I — The Union and its Territory

Part II — Citizenship

Part III — Fundamental Rights

Part IV — Directive Principles

Part IVA

Part V — The Union

Part VI — The States

Part VIII

Part IX

Part IXA

Part IXB

Part X

Part XI — Relations between the Union and the States

Part XII

Part XIII

Part XIV

Part XIVA

Part XV — Elections

Part XVI

Part XVII

Part XVIII — Emergency Provisions

Part XIX

Part XX — Amendment of the Constitution

Part XXI — Temporary, Transitional and Special Provisions

Part XXII

Constitution time machine

2026

Modern

Year filters cases and amendments. This article shows the current official edition, not reconstructed historical wording.

Year 2026

Constitution of India

Part XII

Article265

Article 265 — Taxes not to be imposed save by authority of law

No tax shall be levied or collected except by authority of law.

In plain languageOrientation

Article 265 deals with taxes not to be imposed save by authority of law. Read the official clauses below for the exact rule, conditions, exceptions, and institutional powers. This overview is an orientation, not a substitute for the constitutional text.

Current official-edition wording. Historical reconstruction is not claimed for this article.

Case law

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Articles + cases

Part XII

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