The Constitution of India

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Updated on 12 January 2019 (up to 103rd amendment)

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Article 248. Residuary powers of legislation

  1. (1)1[Subject to article 246A, Parliament] has exclusive power to make any law with respect to any matter not enumerated in the Concurrent List or State List.
  2. (2) Such power shall include the power of making any law imposing a tax not mentioned in either of those Lists.

  1. [1] Subs. by s. 3, ibid., for the word “Parliament”.