What are the conditions for a Bill or amendment affecting taxation to be introduced or moved in either House of Parliament according to Article 274?
The conditions for a Bill or amendment affecting taxation to be introduced or moved in either House of Parliament according to Article 274 are:

1. No Bill or amendment which imposes or varies any tax or duty in which States are interested, or which affects the meaning of "agricultural income" as defined for the purposes of Indian income-tax, or which impacts the principles on which under certain provisions moneys are distributable to States, or which imposes a surcharge for the Union as mentioned in previous provisions of this Chapter can be introduced or moved without the recommendation of the President.
2. This condition applies to Bills or amendments where:
   (a) The whole or part of the net proceeds are assigned to any State, or
   (b) Sums are payable out of the Consolidated Fund of India to any State by reference to the net proceeds of a tax or duty.