Jharkhand PSC Prelim Exam 18-Dec-2016 Solved Paper

(3) Article 270 relates to taxes levied and collected by the Union and distributed between the Union and the States. It states that taxes on income other than agricultural income shall be levied and collected by the Government of India and distributed between the Union and the States.
􀁏 Article 268: Duties levied by the Union but collected and appropriated by the States;
􀁏 Article 269: Taxes levied and collected by the Union but assigned to the States;
􀁏 Article 271: Surcharge on certain duties and taxes for purposes of the Union.