Article 271 of Indian Constitution: Surcharge on certain duties and taxes for purposes of the Union.
Article 271 Surcharge on certain duties and taxes for purposes of the Union – Constitution Of India.
Notwithstanding anything in articles 269 and 270, Parliament may at any time increase any of the duties or taxes referred to in those articles by a surcharge for purposes of the Union and the whole proceeds of any such surcharge shall form part of the Consolidated Fund of India.