How does the Constitution (Eighteenth Amendment) Act, 1966 change the constitution?
The Constitution (Eighteenth Amendment) Act, 1966 added a new section (Section 34A), which deals with the constitution of tribunals for certain taxes and provides that the central government may constitute tribunals to deal with disputes related to some specified taxes. This amendment aimed to establish an effective mechanism for resolving tax-related disputes in a timely and efficient manner.