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  1. Constitutions
  2. India
  3. Exemption of property of the Union from State taxation

🇮🇳 IndiaConstitution

The Constitution of India

Exemption of property of the Union from State taxation

Jurisdiction
India
Provision
285
Source language
eng+tel
Recorded status
in force
More details
Recorded status
in force

Provision text

Official source
Union shall, save in so far as Parliament may by law otherwise provide, be exempt from all taxes imposed by a State or by any authority within a State. (2) Nothing in clause (1) shall, until Parliament by law otherwise provides, prevent any authority within a State from levying any tax on any property of the Union to which such property was immediately before the commencement of this Constitution liable or treated as liable, so long as that tax continues to be levied in that State.

Source record

Source and verification

The Constitution of India · legislative.gov.in · Retrieved 17 August 2026.

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