Article 279 of Constitution of India – Calculation of “net proceeds”, etc
Article 279 of Constitution of India deals with Calculation of “net proceeds”, etc
Original Text of Article 279 of Constitution of India
(1) In the foregoing provisions of this Chapter, “net proceeds” means in relation to any tax or duty the proceeds thereof reduced by the cost of collection, and for the purposes of those provisions the net proceeds of any tax or duty, or of any part of any tax or duty, in or attributable to any area shall be ascertained and certified by the Comptroller and Auditor-General of India, whose certificate shall be final.
(2) Subject as aforesaid, and to any other express provision of this Chapter, a law made by Parliament or an order of the President may, in any case where under this Part the proceeds of any duty or tax are, or may be, assigned to any State, provide for the manner in which the proceeds are to be calculated, for the time from or at which and the manner in which any payments are to be made, for the making of adjustments between one financial year and another, and for any other incidental or ancillary matters.
Questions related to Article 279 of Constitution of India
According to Indian Kanoon, Article 279 of the Indian Constitution defines the terms “net proceeds” of taxes and empowers the Comptroller and Auditor-General (CAG) of India to determine and certify them, which is final.
Article 279 is significant among the Articles of Indian Constitution because it ensures accuracy and transparency in calculating the net proceeds of central taxes, which are distributed between the Centre and States under the Constitution of India.
As per Article 279 of the Indian Constitution, the Comptroller and Auditor-General (CAG) of India is responsible for certifying the net proceeds of any tax or duty, and such certification is considered final, as per Indian Kanoon.
Article 279 of the Constitution of India contributes to fiscal federalism by ensuring a fair and audited calculation of tax revenues, which forms the basis for tax distribution between the Union and the States, as guided by Indian Kanoon.
You can find the legal interpretation of Article 279 of the Indian Constitution on Indian Kanoon. For an easy-to-understand version tailored to UPSC aspirants, visit 99notes.in’s section on the Articles of Indian Constitution.
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