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Section 270 in Constitution of India, 1950 [Entire Act]

taxes referred to in [articles 268, 269 and 269A], [respectively, surcharge on taxes and duties referred to in article 271 and any cess levied ... collected by the Union under clause (1) of article 246A shall also be distributed between the Union and the States in the manner provided
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Section 271AAA in The Income Tax Act, 1961 [Entire Act]

under the provisions of clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income ... either wholly or partly, by any money, bullion, jewellery or other valuable article or thing or any entry in the books of account or other
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