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Taxes in India are levied by the Central Government and the state governments. Some minor taxes are also levied by the local authorities such as the Municipality. The authority to levy a tax is derived from the Constitution of India which allocates the power to levy various taxes between the Centre and the State. An important restriction on this power is Article 265 of the Constitution which states that "No tax shall be levied or collected except by the authority of law". Therefore each tax levied or collected has to be backed by an accompanying law, passed either by the Parliament or the State Legislature. In 2013-2014, the gross tax collection of the Centre amounted to .〔(【引用サイトリンク】title= Analysis of Tax and Non-tax Revenue Receipts Included in Annex )〕 ==Constitutionally established scheme of taxation== Article 246 of the Indian Constitution, distributes legislative powers including taxation, between the Parliament of India and the State Legislature. Schedule VII enumerates these subject matters with the use of three lists: * List - I entailing the areas on which only the parliament is competent to make laws, * List - II entailing the areas on which only the state legislature can make laws, and * List - III listing the areas on which both the Parliament and the State Legislature can make laws upon concurrently. Separate heads of taxation are no head of taxation in the Concurrent List (Union and the States have no concurrent power of taxation). The list of thirteen Union heads of taxation and the list of nineteen State heads are given below:〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Taxation in India」の詳細全文を読む スポンサード リンク
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