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of <h1>Presidential Oversight Mandates Recommendation for State Taxation Bills Under Constitutional Provisions Protecting Financial Interests</h1> Article 274 of the Indian Constitution establishes presidential recommendation requirements for legislative bills involving state taxation. No bill imposing or modifying taxes affecting states' financial interests can be introduced in Parliament without prior presidential recommendation. This provision covers taxes whose proceeds are assigned to states, taxes determining state fund allocations, and modifications to agricultural income definitions. The article ensures presidential oversight on legislative measures with significant financial implications for states.
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