Test: Definitions under the Constitution - UPSC MCQ

According to the Constitution of India, the term "Corporation tax" refers to any tax on income that is payable by companies. It is important to note that this tax is not chargeable in respect of agricultural income. Additionally, no deduction in respect of the tax paid by companies is authorized to be made from dividends payable by the companies to individuals. Therefore, individuals receiving such dividends are not allowed to consider the tax paid by the companies when computing their total income for the purposes of Indian income-tax. Interesting Fact: Corporation tax is an important source of revenue for the government as it is levied on the income of companies. This tax helps in funding various developmental activities and public services in the country.

According to the Indian Constitution, the term "Scheduled Castes" refers to castes, races, or tribes that are deemed to be Scheduled Castes for the purposes of the Constitution. These castes, races, or tribes are identified and recognized based on specific criteria mentioned in Article 341 of the Constitution. Interesting Fact: Scheduled Castes are historically disadvantaged communities in India that have faced social, economic, and educational barriers. The Constitution provides for special provisions and safeguards for the upliftment and advancement of these communities to ensure their social inclusion and equal opportunities.

According to the Indian Constitution, the term "Debt" includes any liability in respect of any obligation to repay capital sums by way of annuity and any liability under any guarantee. This definition is important for understanding the provisions related to debt charges and financial obligations. Interesting Fact: The inclusion of liabilities under guarantees within the definition of "Debt" reflects the importance of financial accountability and the need to ensure that obligations are fulfilled. Guarantees play a significant role in various financial transactions and agreements, and their inclusion within the definition helps in regulating and managing such obligations effectively.

According to the Indian Constitution, the term "Union territory" refers to any territory that is comprised within the territory of India but is not specifically mentioned or specified in the First Schedule of the Constitution. These territories are directly governed by the Union Government of India and have a distinct administrative setup. Interesting Fact: Union territories in India have a unique status as they are directly administered by the central government. They do not have their own state governments like other states in India. The Union territories are governed by administrators appointed by the President of India, who act as the representatives of the central government in these territories.

According to the Indian Constitution, the term "Article" refers to a provision or section of the Constitution. The Constitution is divided into various articles that contain specific provisions, rights, and duties of the citizens, as well as the structure and functioning of the government. Interesting Fact: The Indian Constitution is one of the longest written constitutions in the world, with a total of 470 articles in its original form. These articles cover a wide range of topics, including fundamental rights, directive principles of state policy, the organization of the government, and the powers and responsibilities of various institutions.

According to the Indian Constitution, the term "Anglo-Indian" refers to a person whose father or any of their male progenitors in the male line is or was of European descent. It is important to note that the person must be domiciled within the territory of India and must be born within such territory to parents who are habitually resident therein and not established there for temporary purposes only. Interesting Fact: The term "Anglo-Indian" is used to describe a specific community in India that has mixed Indian and European ancestry. This community has a unique cultural identity and has made significant contributions to various fields such as literature, sports, and public service.

According to the Indian Constitution, the term "Estate duty" refers to a duty that is assessed on or by reference to the principal value of all property passing upon death or deemed to pass under the provisions of the laws relating to the duty. This duty is imposed on the transfer of property upon death, and its calculation is based on the value of the estate. Interesting Fact: Estate duty, also known as inheritance tax or death duty, is a form of taxation that is levied on the transfer of property from one individual to another upon death. It is designed to ensure that wealth is distributed equitably and to generate revenue for the government. Estate duty laws vary in different countries, and their implementation depends on the specific legal framework of each jurisdiction.

According to the Indian Constitution, the term "High Court" has a broad definition and includes various types of courts. It encompasses any court that is deemed to be a High Court for any State, any court constituted or reconstituted under the Constitution as a High Court, and any court declared by Parliament to be a High Court for all or any purposes of the Constitution. Interesting Fact: High Courts in India are the highest judicial authorities at the state level. They have original jurisdiction, meaning they can hear cases directly, as well as appellate jurisdiction, where they can review decisions made by lower courts. High Courts play a crucial role in the administration of justice and ensuring the rule of law in their respective states.

According to the Indian Constitution, the term "Existing law" refers to any law, ordinance, order, bye-law, rule, or regulation that was passed or made before the commencement of the Constitution. These laws were enacted by various legislative bodies or authorities that had the power to make such laws. Interesting Fact: The inclusion of "Existing law" in the Constitution recognizes the importance of continuity and legal stability. It ensures that laws that were in force before the Constitution came into effect continue to be recognized and respected, unless they are specifically repealed or amended by subsequent legislation.

According to the Indian Constitution, the term "Goods" refers to all materials, commodities, and articles. This broad definition includes a wide range of physical objects and products that can be bought, sold, or traded. Interesting Fact: The term "Goods" is used in various contexts, such as taxation, trade regulations, and commercial transactions. It covers both tangible items like machinery, vehicles, and consumer products, as well as intangible items like intellectual property and digital goods. The definition of "Goods" is crucial for determining the applicability of various laws and regulations related to trade and commerce.