Section 14 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 14 – Amendment of article 366. 14. In article 366 of the Constitution,- (i) after clause (12), the following clause shall be inserted, namely:- (12A) goods and services tax means any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption; ; (ii) after clause (26), the following clauses shall be inserted, namely:- (26A) Services means anything other than goods; (26B) State with reference to articles 246A, 268, 269, 269A and article 279A includes a Union territory with Legislature; . Provisions after amendment: Definitions. 366. In this Constitution, unless the context otherwise requires, the following expressions have the meanings hereby respectively assigned to them, that is to say- (1) agricultural income means agricultural income as defined fo
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anies is, by any enactments which may apply to the tax, authorised to be made from dividends payable by the companies to individuals; (c) that no provision exists for taking the tax so paid into account in computing for the purposes of Indian income-tax the total income of individuals receiving such dividends, or in computing the Indian income-tax payable by, or refundable to, such individuals; (7) corresponding Province , corresponding Indian State or corresponding State means in cases of doubt such Province, Indian State or State as may be determined by the President to be the corresponding Province, the corresponding Indian State or the corresponding State, as the case may be, for the particular purpose in question; (8) debt includes any liability in respect of any obligation to repay capital sums by way of annuities and any liability under any guarantee, and debt charges shall be construed accordingly; (9) estate duty means a duty to be a
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ent of this Constitution to make payments in the event of the profits of an undertaking falling short of a specified amount; (14) High Court means any Court which is deemed for the purposes of this Constitution to be a High Court for any State and includes- (a) any Court in the territory of India constituted or reconstituted under this Constitution as a High Court, and (b) any other Court in the territory of India which may be declared by Parliament by law to be a High Court for all or any of the purposes of this Constitution; (15) Indian State means any territory which the Government of the Dominion of India recognised as such a State; (16) Part means a Part of this Constitution; (17) pension means a pension, whether contributory or not, of any kind whatsoever payable to or in respect of any person, and includes retired pay so payable; a gratuity so payable and any sum or sums so payable by way of the return, with or wi
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(24) Scheduled Castes means such castes, races or tribes or parts of or groups within such castes, races or tribes as are deemed under article 341 to be Scheduled Castes for the purposes of this Constitution; (25) Scheduled Tribes means such tribes or tribal communities or parts of or groups within such tribes or tribal communities as are deemed under article 342 to be Scheduled Tribes for the purposes of this Constitution; (26) securities includes stock; 2[(26A) Services means anything other than goods; (26B) State with reference to articles 246A, 268, 269, 269A and article 279A includes a Union territory with Legislature;] (27) sub-clause means a sub-clause of the clause in which the expression occurs; (28) taxation includes the imposition of any tax or impost, whether general or local or special, and tax shall be construed accordingly; (29) tax on income includes a tax in the nature of an excess prof
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