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Bare Act · Constitution of India · Part XI
248

Residuary powers of legislation.

(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)Such power shall include the power of making any law imposing a tax not mentioned in either of those Lists.

Footnotes (from the official text)

1 Subs. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 3, for "Parliament" (w.e.f. 16-9-2016).

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