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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 2010-11, the gross tax collection of the Centre amounted to INR 7.92 trillion, with direct tax and indirect tax contributing 56% and 44% respectively.

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[4] 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.

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