Taxes not to be imposed save by authority of law
No tax shall be levied or collected except by authority of law.
This is an informational reference compiled from the public-domain text of the Constitution of India. For the authoritative version and latest amendments, refer to the official text published by the Government of India. For help with a real-life situation, see the Citizen Rights Guide.
Frequently Asked Questions
What does Article 265 of the Indian Constitution say?
No tax shall be levied or collected except by authority of law.
Which Part of the Constitution contains Article 265?
Article 265 falls under Part XII — Finance, Property, Contracts and Suits — of the Constitution of India.
Related Articles in Part XII
Article 264 Interpretation
Article 266 Consolidated Funds and public accounts of India and of the States
Article 267 Contingency Fund
Article 268 Duties levied by the Union but collected and appropriated by the States
Article 268A Service tax levied by Union and collected and appropriated by the Union and the States
Article 269 Taxes levied and collected by the Union but assigned to the States