What are the rules regarding levying and collecting taxes in India?
According to Article 265 of the Indian Constitution, no tax shall be levied or collected except by the authority of law. Taxes and duties are mainly divided between the Union and the States, as specified in the Union List and the State List. Some taxes, such as those mentioned in Articles 268, 269, and 269A, are levied by the Union but collected and assigned to the States. Furthermore, Article 271 allows Parliament to increase duties or taxes by a surcharge for the Union's purposes, and the proceeds of such surcharge form part of the Consolidated Fund of India.