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2026
Modern
Constitutional state · 2026
Constitution of India
Part IXA
Article243X

Power to impose taxes by, and Funds of, the Municipalities

The Legislature of a State may, by law,— (a) authorise a Municipality to levy, collect and appropriate such taxes, duties, tolls and fees in accordance with such procedure and subject to such limits; (b) assign to a Municipality such taxes, duties, tolls and fees levied and collected by the State Government for such purposes and subject to such conditions and limits; (c) provide for making such grants-in-aid to the Municipalities from the Consolidated Fund of the State; and (d) provide for constitution of such Funds for crediting all moneys received, respectively, by or on behalf of the Municipalities and also for the withdrawal of such moneys therefrom, as may be specified in the law.

In plain languageOrientation

Article 243X deals with power to impose taxes by, and Funds of, the Municipalities. 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.

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Part IXA