33. Exemption of property of the Union from taxation.—The property of the Union shall, save
in so far as Parliament may by law otherwise provide, be exempted from all taxes imposed by or
under any law made by the Legislative Assembly or by or under any other law in force in the Union
territory of Jammu and Kashmir:
Provided that nothing in this section shall, until Parliament by law otherwise provides, prevent any
authority within the Union territory of Jammu and Kashmir from levying any tax on any property of
the Union to which such property was immediately before the commencement of the Constitution
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liable or treated as liable, so long as that tax continues to be levied in that Union territory.Source footnotes
Text extracted from the official PDF. Section boundaries were checked against the source index. Page numbers, watermarks and footnotes may remain in the extract; verify the linked original document.
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More sections of this act
Section 1 · Short title.Section 2 · Definitions.Section 3 · Formation of Union territory of Ladakh without Legislature.Section 4 · Formation of Union territory of Jammu and Kashmir with Legislature.Section 5 · Governor of existing State of Jammu and Kashmir to be common Lieutenant Governor.Section 6 · Amendment of First Schedule to the Constitution.Section 7 · Saving powers of the Government of Union territory of Jammu and Kashmir.Section 8 · Amendment of Fourth Schedule to Constitution.India Code, Government of India. Text fetched 10 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.