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<h1>States' Tax Revenue Sharing: Article 279 Empowers CAG to Certify Net Proceeds After Deducting Collection Costs</h1> Article 279 of the Indian Constitution defines 'net proceeds' as tax or duty proceeds reduced by collection costs. The Comptroller and Auditor-General of India is authorized to ascertain and certify these net proceeds, with their certification being final. Parliament or the President may establish procedures for calculating, timing, and making payments related to tax or duty proceeds assigned to states, including provisions for financial adjustments and incidental matters.