Constitutional

sanjay soni (Querist) 23 March 2012 This query is : Resolved
I wanted to know constitutional definition/interpretation of "tax" and in which chapter/number it's been defined in Indian constitute.

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R.K Nanda (Expert) 23 March 2012
read income tax act and constitution of India act.

Shailesh Kr. Shah (Expert) 23 March 2012
Read Constitution of India,Part XII of following Article particularly for satisfaction of query:-

265. Taxes not to be imposed save by authority of law

269. Taxes levied and collected by the Union but assigned to the States

270. Taxes levied and distributed between the Union and the States