Autonomous State formation in Assam: Parliament may enact law creating a local legislature or council with specified powers. Parliament may, by law, form within Assam an autonomous State from specified tribal areas and create for it a Legislature, a Council of Ministers, or both, with constitution, powers and functions as the law specifies. The law may allocate legislative subjects (including State or Concurrent List matters), define executive competence, assign State taxes attributable to the autonomous State, treat constitutional references to a State as including the autonomous State, and make incidental provisions. Amendments affecting specified legislative or executive matters require two-thirds approval in each House of Parliament, and such a law is not deemed a constitutional amendment under Article 368.