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[Cites 0, Cited by 29] [Article 276] [Constitution]

Constitution Subarticle

Article 276(1) in Constitution of India

(1)Notwithstanding anything in article 246, no law of the Legislature of a State relating to taxes for the benefit of the State or of a municipality, district board, local board or other local authority therein in respect of professions, trades, callings or employments shall be invalid on the ground that it relates to a tax on income.