Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 35] [Article 366] [Constitution] Constitution Subarticle Article 366(29) in Constitution of India (29)"tax on income" includes a tax in the nature of an excess profits tax;