Home The Constitution Part III Article 27

Art. 27 Part III: Fundamental Rights

Freedom From Taxation for Promotion of a Religion

Exact text — Constitution of India

No person shall be compelled to pay any taxes, the proceeds of which are specifically appropriated in payment of expenses for the promotion or maintenance of any particular religion or religious denomination.

In Plain English

What this Article actually means

This Article keeps the State's general tax revenue secular — you can't be forced to pay a TAX (a compulsory levy for general public purposes) whose proceeds specifically go to promoting one particular religion. It doesn't ban all financial support connected to religion — for instance, a regulatory FEE for services related to a pilgrimage or shrine maintenance is treated differently from a tax, since a fee is tied to a specific service rendered.

Why This Matters To You

How it shows up in everyday life

This is why general tax revenue (income tax, GST, etc.) can't be earmarked specifically to fund the promotion of one religion over others — it keeps India's fiscal system religion-neutral, even while individual religious institutions may separately receive grants for secular purposes like heritage preservation.

Read alongside this one

Art. 26 — Freedom to Manage Religious Affairs Art. 265 — No Tax Without Authority of Law

Frequently Asked

Quick answers about Article 27

Can the government fund the restoration of a historic temple or mosque?

Generally yes, if it's framed as heritage/archaeological preservation (a secular public purpose) rather than religious promotion specifically — this distinction has been litigated in various contexts.

Is a pilgrimage tax or fee unconstitutional under this Article?

Not necessarily — courts distinguish a 'tax' (for general revenue) from a 'fee' (for a specific service, like facilities at a pilgrimage site), and Article 27 specifically targets taxes used to promote a religion, not service fees.

← PreviousArticle 26: Freedom to Manage Religious Affairs Next →Article 28: Freedom From Religious Instruction in Certain Educational Institutions

The text above reproduces Article 27 of the Constitution of India as amended to date, for general educational reference. It is public-domain legislative text, but we recommend cross-checking the authoritative version at legislative.gov.in or india.gov.in before relying on it for a legal matter. The explanation, examples and FAQs are general information, not legal advice — consult a qualified advocate for guidance on your specific situation.