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Article 27

Freedom as to payment of taxes for promotion of any particular religion

Check this article against the official editionAwaiting human legal review
Source edition
The Constitution of India (as on 1 May 2026)
Source locator
Part III, Article 27, printed page 15
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AI-assisted source comparisons are noted with the citations below; the check date remains pending until a human confirms the link. The report link opens your email app; you choose whether to send it.

1. In One Sentence

A person cannot be compelled to pay taxes whose proceeds are specifically earmarked to promote or maintain a particular religion or denomination.

2. What It Means in Everyday Language

Article 27 connects a tax with the purpose for which its proceeds are specifically appropriated. It protects every person against compulsory payment of taxes meeting that description.

The text is specific: it does not say that every public expenditure involving a religious site or every regulatory charge is prohibited. The character of a levy and the use of its proceeds need separate examination.

3. Practical Illustrative Example

Everyday Scenario:

A proposed tax expressly earmarks its proceeds solely for promoting a specified religion.

Core takeaway: Article 27 is directly relevant to whether a person can be compelled to pay that tax.
Illustrative Notice: A general tax or a regulatory fee may raise different issues. This illustration does not resolve the validity of a particular levy.

4. Important Limits, Qualifications & Exceptions

The words “taxes” and “specifically appropriated” matter.

  • The guarantee belongs to every person.
  • The specified purpose must be promotion or maintenance of a particular religion or religious denomination.
  • Assessing a real charge requires its governing law and expenditure purpose, not merely its name.

5. Operative Constitutional Text

No person shall be compelled to pay any taxes, the proceeds of which are specifically appropriated in payment of expenses for the promotion or maintenance of any particular religion or religious denomination.
Transcription for reference; compare with the linked official editionNot yet verified by a human legal reviewer

6. Sources & Historical Assembly Deliberations

Assembly quotations are withheld until wording, dates, and attribution have been checked against the primary record.

Sources & Citation Metadata
  • •
    Constitutional TextThe Constitution of India (as on 1 May 2026)Cited PDF page
    Government of India (Legislative Department, Ministry of Law and Justice) • Part III, Article 27, printed page 15 • Human source-link check pending

    Primary PDF accessed and transcribed with AI assistance on 14 October 2026. Formatting and amendment annotation markers are omitted; operative wording is retained. This is not human legal review. Later amendments and commencement notifications have not been comprehensively checked.

Human legal review is pending; compare the text with the cited editionNon-partisan educational resource

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