Prior recommendation of President required for bills altering taxes or fiscal allocations affecting States' interests. Prior recommendation of the President is required before Parliament may introduce or move any Bill or amendment that imposes or varies a tax or duty in which States are interested, changes the definition of 'agricultural income' for income tax enactments, affects principles for distributable moneys to States, or imposes specified Union surcharges. A 'tax or duty in which States are interested' means levies whose net proceeds are assigned to a State or determine sums payable from the Consolidated Fund of India to a State.