DELEGATION OF TAXING POWERS IN INDIA by Mahadev V Nair
Author: Mahadev V Nair, Student at Gujarat National Law University ABSTRACT In this article, I have attempted to cover the basic constitutional skeleton of taxation system and how the Indian Constitution has divided the taxation powers between the Centre and the State. Further, I have laid down some of the important articles of the Indian Constitution with regards to taxation and I have also explained what those Articles mean. After…