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Which article of the Constitution of India requires authority of law for the levy or collection of a tax?

Article 265 requires authority of law for both the levy and the collection of a tax.

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Which article of the Constitution of India requires authority of law for the levy or collection of a tax?

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Answer and explanation

Correct answer B

Article 265 requires authority of law for both the levy and the collection of a tax.

Option feedback

Option A

Article 246 distributes ordinary legislative subject matters between Parliament and the State Legislatures.

Option B

Article 265 states the general requirement of legal authority for taxation.

Option C

Article 266 concerns the Consolidated Funds and public accounts.

Option D

Article 268 provides for specified Union stamp duties collected and appropriated by the States as stated in the article.

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