Section 14 in THE CONSTITUTION (EIGHTIETH AMENDMENT) ACT, 2000
14. In order to implement this decision, this Bill seeks to amend article 269, 270 and 272 of the Constitution so as to bring several Central taxes and duties like Corporation tax and Customs duties at par with personal income-tax as far as their constitutionally mandated sharing with the States is concerned.
An Act further to amend the Constitution of India.BE it enacted by Parliament in the Fifty-First Year of the Republic of India as follows:-
