Indian Constitution

The preamble of the constitution mentions India as a ‘Socialist’ country, which secures for its citizen’s ‘equality of opportunity and status’.

Similarly, the Directive Principles of State Policy reiterates that the state shall endeavor

• To minimize inequalities in income and prevent concentration of wealth and means to production in its Article 37 and Article 38 respectively.
• Further, Article 265 of the Constitution of India provides that “no tax shall be levied or collected except by the authority of law”.
• Therefore, no direct taxes can be levied or collected in India, unless it is explicitly and clearly authorized by way of legislation.