FINANCE, PROPERTY, CONTRACTS AND SUITS
Distribution of Revenues between the Union and the States
271. Surcharge on certain duties and taxes for purposes of the
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.