The Constitution of India
Notwithstanding anything in articles 269 and 270, Parliament may at any time increase any of the duties or taxes referred to in those articles [except the goods and services tax under article 246A,]by a surcharge for purposes of the Union and the whole proceeds of any such surcharge shall form part of the Consolidated Fund of India.
Source & version
Official text: India Code (official) ↗
Official India Code text: The Constitution of India [As on 9th December, 2020], English PDF (bitstream 123456789/16124/1/the_constitution_of_india.pdf, 2,712,149 bytes) fetched directly from indiacode.nic.in (Akamai edge, DNS via dns.google) on 2026-07-16. Extracted via pdftotext 26.07 -bbox and @nexlex/ingest inline parser. Articles only — Schedules excluded from this pass. Consolidation as on 2020-12-09 (105th/106th Amendments not yet incorporated — refresh when a newer official English consolidation is sourced). Automated parse; footnotes/amendment history excluded; spot-verified; full clause-level proofread pending.
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