Article 275 of Constitution of India "Grants from the Union to certain States"
(1) Such sums as Parliament may by law provide shall be
charged on the Consolidated Fund of India in each year as
grants-in-aid of the revenues of such States as Parliament
may determine to be in need of assistance, and different
sums may be fixed for different States:
Provided that there shall be paid out of the Consolidated
Fund of India as grants-in-aid of the revenues of a State
such capital and recurring sums as may be necessary to
enable that State to meet the costs of such schemes of
development as may be undertaken by the State with the
approval of the Scheduled Tribes in that State or raising
the level of administration of the Scheduled Areas therein
to that of the administration of the rest of the areas of
that State:
Provided further that there shall be paid out of the
Consolidated Fund of India as grants-in-aid of the revenues
of the State of Assam sums, capital and recurring,
equivalent to-
(a) the average excess of expenditure over the revenues
during the two years immediately proceeding the commencement
of this Constitution in respect of the administration of the
tribal areas specified in Part I of the table appended to
paragraph 20 of the Sixth Schedule; and
(b) the costs of such schemes of development as maw be
undertaken by that State with the approval of the Government
of India for the purpose of raising the level of
administration of the said areas to that of the
administration of the rest of the areas of that State.
(1-A) On and from the formation of the autonomous State
under Article 244-A,-
i) any sums payable under clause (a) of the second proviso
to clause (1) shall, if the autonomous State therein, be
paid to the autonomous State, and, if the autonomous State
comprises only some of those tribal areas, be apportioned
between the State of Assam and the autonomous State as the
President may, by order, specify;
(ii) there shall be paid out of the Consolidated Fund of
India as grants-in-aid of the revenues of the autonomous
State sums, capital and recurring, equivalent to the costs
of such schemes of development as may be undertaken by the
autonomous State with the approval of the Government of
India for the purpose of raising the level of administration
of that State to that of the administration of the rest of
the State of Assam.
(2) Until provision is made by Parliament under clause (1),
the powers conferred on Parliament under that clause shall
be exercisable by the President by order and any order made
by the President under this clause shall have effect subject
to any provision so made by Parliament:
Provided that after a Finance Commission has been
constituted no order shall be made under this clause by the
President except after considering the recommendations of
the Finance Commission.
Article 276 of Constitution of India "Taxes on professions, trades, callings and employments"
(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.
(2) The total amount payable in respect of any one person to
the State or to any one municipality, district board, local
board or other local authority in the State byway of taxes
on professions, trades, callings and employments shall not
exceed two hundred and fifty rupees per annum:
Provided that if in the financial year immediately preceding
the commencement of this Constitution there was in force in
the case of any State or any such municipality, board or
authority a tax on professions, trades, callings or
employments the rate, or the maximum rate, of which exceed
two hundred and fifty rupees per annum, such tax may
continue to be levied until provisions to the contrary is
made by Parliament by law, and any law so made by Parliament
may be made either generally or in relation to any specified
States, municipalities, boards or authorities.
(3) The power of the Legislature of a State to make laws as
aforesaid with respect to taxes on professions, trades,
callings and employments shall not be construed as limiting
in any way the power of Parliament to make laws with respect
to taxes on income accruing from or arising out of
professions, trades, callings and employments.