How does clause (1A) impact tax distribution between the Union and States?
Clause (1A) impacts tax distribution between the Union and States by including the tax collected by the Union under clause (1) of article 246A in the manner of distribution provided in clause (2). This means that taxes collected under article 246A will now be distributed between the Union and the States according to the specified formula, along with other taxes and duties referred to in the Union List.