285. Exemption of property of the Union from State taxation.
(1) The property of the Union shall, save in so far as Parliament may by law otherwise provide, be exempt from all taxes imposed by a State or by any authority within a State.
(2) Nothing in clause (1) shall, until Parliament by law otherwise provides, prevent any authority within a State from levying any tax on any property of the Union to which such property was immediately before the commencement of this Constitution liable or treated as liable, so long as that tax continues to be levied in that State.
WritingLaw offers important Bare Acts, PDFs, law notes, law Q&A, articles, and MCQ practice tests for students, advocates, and people in the legal field.
Latest posts by WritingLaw (see all)
- Section 22 BNS (Bharatiya Nyaya Sanhita) - 22nd February 2026
- Section 23 BNS (Bharatiya Nyaya Sanhita) - 22nd February 2026
- Section 24 BNS (Bharatiya Nyaya Sanhita) - 22nd February 2026
WritingLaw » Indian Constitution » Read all details Buy all Law PDFs Read all details Buy all Law Tests Read all details Buy all PDFs and all Tests
Study Material
Law PDFs
Law Tests
Everything
For everyone in law
53 Bare Act PDFs
Beautiful, colorful PDFs to read anywhere
110+ complimentary PDFs
100 Law Notes + Legal Maxims, and more...
Pay just once
₹340
Free updates
For those who have read Bare Acts
23 subject wise tests
These tests have MCQs from one law subject
10 mixed law tests
These tests have MCQs from multiple subjects
Pay just once
₹1200
Keep test PDFs forever
Best Value: ₹215 Discount
All Law PDFs worth Rs 340
53 Bare Act PDFs + All complimentary PDFs
All Law Tests worth Rs 1200
33 tests + 33 test PDFs
Pay just once
₹1325
All PDFs for lifetime
