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Article 271Finance, Property, Contracts and Suits

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 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.

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Article 271: Surcharge on certain duties and taxes for purposes of the Union | All India People's Governance Party