What types of taxes or duties require prior recommendation of the President before they can be introduced or moved in Parliament, according to Article 274?
The types of taxes or duties that require prior recommendation of the President before they can be introduced or moved in Parliament, according to Article 274 are:
1. A Bill or amendment which imposes or varies any tax or duty in which States are interested.
2. A Bill or amendment which varies the meaning of the expression "agricultural income" as defined for the purposes of the enactments relating to Indian income-tax.
3. A Bill or amendment which affects the principles on which, under any of the foregoing provisions of this Chapter, moneys are or may be distributable to States.
4. A Bill or amendment which imposes any such surcharge for the purposes of the Union as is mentioned in the foregoing provisions of this Chapter.