Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 15, verbatim (show)
Section 15. Amendment of article 368. In article 368 of the Constitution, in clause (2), in the proviso, in clause (a), for the words and figures "article 162 or article 241", the words, figures and letter "article 162, article 241 or article 279A" shall be substituted.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Add article279A to the proviso 15
Questions to answer on the file2 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 12 | this provision requires Section 12 | article279A |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
See also
- Section 12 of the Constitution (One Hundred and First Amendment) Act, 2016: insertion of new article 279A
References
- Central Board of Indirect Taxes and Customs. "Section 15. Amendment of article 368". Constitution (One Hundred and First Amendment) Act, 2016, CBIC tax information portal. Retrieved 17 September 2026.
External links
- Constitution (One Hundred and First Amendment) Act, 2016, Section 15 on the CBIC tax information portal