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    <title>Prior recommendation of President required to Bills affecting taxation in which States are interested</title>
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    <description>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 &quot;agricultural income&quot; for income tax enactments, affects principles for distributable moneys to States, or imposes specified Union surcharges. A &quot;tax or duty in which States are interested&quot; means levies whose net proceeds are assigned to a State or determine sums payable from the Consolidated Fund of India to a State.</description>
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      <description>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 &quot;agricultural income&quot; for income tax enactments, affects principles for distributable moneys to States, or imposes specified Union surcharges. A &quot;tax or duty in which States are interested&quot; means levies whose net proceeds are assigned to a State or determine sums payable from the Consolidated Fund of India to a State.</description>
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