Amendment of article 270
Section 10
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
Amendment of article 270.
10. In article 270 of the Constitution,-
(i) in clause (1), for the words, figures and letter “articles 268, 268A and article 269”, the words, figures and letter “articles 268, 269 and article 269A” shall be substituted;
(ii) after clause (1), the following clauses shall be inserted, namely:-
“(1A) The tax collected by the Union under clause (1) of article 246A shall also be distributed between the Union and the States in the manner provided in clause (2).
(1B) The tax levied and collected by the Union under clause (2) of article 2
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1 and any cess levied for specific purposes under any law made by Parliament shall be levied and collected by the Government of India and shall be distributed between the Union and the States in the manner provided in clause (2).
2[(1A) The tax collected by the Union under clause (1) of article 246A shall also be distributed between the Union and the States in the manner provided in clause (2).
(1B) The tax levied and collected by the Union under clause (2) of article 246A and article 269A, which has been used for payment of the tax levied by Union under clause (1) of article 246A and the amount apportioned to the Union under clause (1) of article 269A, shall also be distributed between the Union and the States in the manner provided in c
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