Year filters cases and amendments. This article shows the current official edition, not reconstructed historical wording.
271
Year 2026
Constitution of India
⚖
Part XII
Article271
Surcharge on certain duties and taxes for purposes of the Union
Notwithstanding anything in articles 269 and 270, Parliament may at any time increase any of the duties or taxes referred to in those articles except the goods and services tax under article 246A, by a surcharge for purposes of the Union and the whole proceeds of any such surcharge shall form part of the Consolidated Fund of India.
In plain languageOrientation
Article 271 deals with surcharge on certain duties and taxes for purposes of the Union. 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.