Polity & Governance

Article 101(4)

Article 101(4) of the Constitution of India stipulates that if a Member of Parliament (MP) is absent from all sittings of their respective House for 60 days without permission, their seat may be declared vacant. The 60-day count excludes periods when the House is prorogued or adjourned for more than four consecutive days. Permission for absence is granted by the House, often based on recommendations by the Committee on Absence of Members. No MP has ever lost their seat solely due to this provision. The rule ensures active parliamentary participation and allows MPs to seek leave for reasons such as illness or incarceration.

Why in news?

Amritpal Singh, incarcerated MP from Khadoor Sahib, invoked Article 101(4) concerns as he sought court permission to attend Parliament to avoid losing his seat due to prolonged absence.

Article 243G

Article 243G of the Constitution of India grants state legislatures the authority to devolve powers and responsibilities to Panchayats. It lists 29 subjects under the Eleventh Schedule, including agriculture, health, sanitation, and education, which can be transferred for local governance. The article ensures Panchayats have autonomy in decision-making and implementation within these subjects. It forms the constitutional basis for decentralized rural governance under the 73rd Amendment. The extent of devolution varies by state, influencing the effectiveness of Panchayati Raj Institutions. The article supports grassroots democracy by enabling Panchayats to function as independent units of local self-government.

Why in news?

Article 243G’s application and impact are central to the Devolution Index Report 2024, which assesses how states have empowered Panchayats under this constitutional provision.

Article 276(2)

Article 276(2) of the Constitution of India pertains to the levy of tax on employment, allowing states to impose a tax on employment income. This article empowers states to tax salaries or wages paid to employees within their jurisdiction. The tax on employment is distinct from income tax and is typically deducted from the employer’s payroll expenses. It was introduced to provide states with a separate revenue source. The tax is levied on the employer, not the employee, and the amount paid can be deducted under Section 19 of the new Income Tax Bill, 2025, reducing the taxable salary income.

Why in news?

The new Income Tax Bill, 2025, explicitly allows full deduction of tax on employment paid under Article 276(2), reflecting its continued relevance in the updated tax framework.

Article 276(2) of the Constitution

Article 276(2) of the Constitution of India pertains to the imposition of a tax on employment. It authorizes states to levy a tax on professions, trades, callings, and employments, but limits the tax amount to a maximum of ₹2,500 per person per annum. This provision was introduced to regulate the taxation on employment income without overlapping with central income tax. The tax on employment under this article is deductible from salary income under Section 19 of the new Income Tax Bill 2025. It is one of the few constitutional provisions directly linked to employment taxation in India.

Why in news?

The new Income Tax Bill 2025 allows full deduction of the tax on employment paid under Article 276(2), affecting salary income computation under Section 19 of the bill.

Article 33 Constitution

Article 33 of the Constitution of India allows Parliament to restrict or modify the fundamental rights of members of the armed forces to maintain discipline and operational efficiency. It permits laws to define the extent to which rights apply to armed forces personnel. This constitutional provision underpins separate military laws such as the Army Act, 1950, Navy Act, 1957, and Air Force Act, 1950, which include punishments for adultery under “unbecoming conduct” and violations of discipline. Article 33 thus creates a legal distinction between civilians and armed forces members regarding rights and offences, allowing continued criminal liability for adultery in the military context.

Why in news?

The Supreme Court upheld the Centre’s argument that adultery remains punishable in the armed forces due to Article 33’s provisions and specific military laws.

Article 33 of the Constitution

Article 33 of the Constitution of India empowers Parliament to restrict or modify the application of fundamental rights for members of the armed forces to ensure discipline and proper functioning. This article allows ...