Analyze Article 274 of the Indian Constitution, which protects state financial interests by requiring the President's prior recommendation for specific tax bills.

Hard Applied Logic

Protection of State Financial Autonomy

Master Protection of State Financial Autonomy through official answer keys.

Official Question UPSC 2025

Solution & Analysis

Answer:

Quick Recall

To protect the financial autonomy of states, Article 274 of the Indian Constitution mandates the President's prior recommendation before introducing specific bills in Parliament. This includes any bill altering the meaning of 'agricultural income', imposing central surcharges, or varying taxes in which states hold an interest.

Concept Flow Mapping

Article 274

protects

Financial Interests of States

President's Prior Recommendation

is required for

Bills changing Agricultural Income definition

President's Prior Recommendation

is required for

Bills imposing Surcharges

Concept Question

Under Article 274, what procedural requirement must be met before Parliament can introduce a bill that varies a tax in which states are interested?

Key Takeaway

It requires the prior recommendation of the President of India.

Examiner's Trap

Test-setters will include generic financial bills or money bills, but the key focus here is strictly on bills that specifically affect the *states' interests*. Aspirants might forget that 'agricultural income' is a deeply protected state subject.

Core Insight

The prior recommendation of the President serves as an institutional 'pause button', forcing the Union Executive to explicitly review and take political ownership of any parliamentary move that threatens state revenues.