{"id":59011,"date":"2026-03-08T13:33:39","date_gmt":"2026-03-08T08:03:39","guid":{"rendered":"https:\/\/vajiramandravi.com\/current-affairs\/?p=59011"},"modified":"2026-03-19T11:00:48","modified_gmt":"2026-03-19T05:30:48","slug":"article-27-of-indian-constitution","status":"publish","type":"post","link":"https:\/\/vajiramandravi.com\/current-affairs\/article-27-of-indian-constitution\/","title":{"rendered":"Article 27 of Indian Constitution, Interpretation, Pronouncements"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Article 27 of Indian Constitution is a Fundamental Right discussed in Chapter III of the constitution listed under \u201cFreedom of Religion\u201d. Under this Article, any citizen who promotes their religion or religious dominance must not pay any tax. Through this right, the constitution has protected the \u201cFreedom of Conscience\u201d under Article 25 which consists of four elements which are important including person, tax, promotion or maintenance of the religion or religious dominance.<\/span><\/p>\n<h2><b>Article 27 of Indian Constitution Interpretation<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Article 27 of Indian Constitution discusses that there is no tax implied on the citizens promoting or maintaining any religion, it is a part of <a href=\"https:\/\/vajiramandravi.com\/current-affairs\/fundamental-rights-of-indian-constitution\/\" target=\"_blank\"><strong>Fundamental Rights<\/strong><\/a> under the Freedom of Religion including the principle of secularism. This article ensures that the funds collected must not support any particular religion. Essential elements from the Article 27 of Indian Constitution includes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The term \u201cperson\u201d has a broader definition and may refer to-<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Individuals<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Companies<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">associations or\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">entities<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Article 27 mentions that the state cannot compel anyone to pay a tax if that tax is used to promote or maintain a particular religion or religious denomination. For it to be violated, four conditions must all be met:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is a tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The proceeds are used to promote or maintain a religion or religious denomination.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A person is compelled to pay it.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The dominant purpose of the tax is religious promotion or maintenance.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The key factor is the state\u2019s intention behind levying the tax. If it\u2019s for general public expenditure, Article 27 doesn\u2019t apply. If it\u2019s aimed at supporting a religion, it does.<\/span><\/p>\n<h2><b>Article 27 of Indian Constitution Judicial Pronouncements<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">In Commissioner, Hindu Religious Endowments, Madras vs Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt (1954), the Supreme Court had to decide whether contributions collected from religious institutions under the Madras Hindu Religious and Charitable Endowment Act, 1951, were taxes under Article 27.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The petitioner argued they were taxes and therefore unconstitutional. The Court held that while the contributions resembled a tax, they were meant for the secular purpose of managing religious institutions, not for promoting or maintaining any religion.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This case drew an important line, a levy for administrative regulation is valid, but a levy for religious promotion violates Article 27.<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 85.1933%;\">\n<tbody>\n<tr style=\"height: 25px;\">\n<td class=\"tb-color\" style=\"width: 113.938%; height: 25px; text-align: center;\" colspan=\"2\"><strong>Also Check Related Articles<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 53.5217%; height: 25px; text-align: center;\"><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/article-167-of-indian-constitution\/\" target=\"_blank\"><strong><span data-sheets-root=\"1\">Article 167 of Indian Constitution<\/span><\/strong><\/a><\/td>\n<td style=\"width: 60.4159%; height: 25px; 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height: 25px; text-align: center;\"><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/article-312-of-indian-constitution\/\" target=\"_blank\"><strong><span data-sheets-root=\"1\">Article 312 of Indian Constitution<\/span><\/strong><\/a><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 53.5217%; height: 25px; text-align: center;\"><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/article-137-of-indian-constitution\/\" target=\"_blank\"><strong><span data-sheets-root=\"1\">Article 137 of Indian Constitution<\/span><\/strong><\/a><\/td>\n<td style=\"width: 60.4159%; height: 25px; text-align: center;\"><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/article-118-of-indian-constitution\/\" target=\"_blank\"><strong><span data-sheets-root=\"1\">Article 118 of Indian Constitution<\/span><\/strong><\/a><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 53.5217%; height: 25px; text-align: center;\"><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/article-353-of-indian-constitution\/\" target=\"_blank\"><strong><span data-sheets-root=\"1\">Article 353 of Indian Constitution<\/span><\/strong><\/a><\/td>\n<td style=\"width: 60.4159%; height: 25px; text-align: center;\"><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/article-111-of-indian-constitution\/\" target=\"_blank\"><strong><span data-sheets-root=\"1\">Article 111 of Indian Constitution<\/span><\/strong><\/a><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 53.5217%; height: 25px; text-align: center;\"><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/article-113-of-indian-constitution\/\" target=\"_blank\"><strong><span data-sheets-root=\"1\">Article 113 of Indian Constitution<\/span><\/strong><\/a><\/td>\n<td style=\"width: 60.4159%; height: 25px; text-align: center;\"><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/article-76-of-indian-constitution\/\" target=\"_blank\"><strong><span data-sheets-root=\"1\">Article 76 of Indian Constitution<\/span><\/strong><\/a><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 53.5217%; height: 25px; text-align: center;\"><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/article-44-of-indian-constitution\/\" target=\"_blank\"><strong><span data-sheets-root=\"1\">Article 44 of Indian Constitution<\/span><\/strong><\/a><\/td>\n<td style=\"width: 60.4159%; height: 25px; text-align: center;\"><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/article-50-of-indian-constitution\/\" target=\"_blank\"><strong><span data-sheets-root=\"1\">Article 50 of Indian Constitution<\/span><\/strong><\/a><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 53.5217%; height: 25px; text-align: center;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/article-295-of-indian-constitution\/\" target=\"_blank\">Article 295 of Indian Constitution<\/a><\/strong><\/td>\n<td style=\"width: 60.4159%; height: 25px; text-align: center;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/article-194-of-indian-constitution\/\" target=\"_blank\">Article 194 of Indian Constitution<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 53.5217%; height: 25px; text-align: center;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/article-39-of-indian-constitution\/\" target=\"_blank\">Article 39 of Indian Constitution<\/a><\/strong><\/td>\n<td style=\"width: 60.4159%; height: 25px; text-align: center;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/article-191-of-indian-constitution\/\" target=\"_blank\">Article 191 of Indian Constitution<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 53.5217%; height: 25px; text-align: center;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/article-20-of-indian-constitution\/\" target=\"_blank\">Article 20 of Indian Constitution<\/a><\/strong><\/td>\n<td style=\"width: 60.4159%; height: 25px; text-align: center;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/article-16-of-indian-constitution\/\" target=\"_blank\">Article 16 of Indian Constitution<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 53.5217%; height: 25px; text-align: center;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/article-67-of-indian-constitution\/\" target=\"_blank\">Article 67 of Indian Constitution<\/a><\/strong><\/td>\n<td style=\"width: 60.4159%; height: 25px; text-align: center;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/article-40-of-indian-constitution\/\" target=\"_blank\">Article 40 of Indian Constitution<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 0px;\">\n<td style=\"width: 113.938%; height: 10px; text-align: center;\" colspan=\"2\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/article-78-of-indian-constitution\/\" target=\"_blank\">Article 78 of Indian Constitution<\/a><\/strong><strong><br \/>\n<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Article 27 of Indian Constitution prohibits taxation for promoting or maintaining any religion, upholding secularism and ensuring freedom of conscience.<\/p>\n","protected":false},"author":11,"featured_media":57865,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[786],"tags":[2126],"class_list":{"0":"post-59011","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-general-studies","8":"tag-article-27-of-indian-constitution","9":"no-featured-image-padding"},"acf":[],"_links":{"self":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/59011","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/comments?post=59011"}],"version-history":[{"count":1,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/59011\/revisions"}],"predecessor-version":[{"id":93603,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/59011\/revisions\/93603"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/media\/57865"}],"wp:attachment":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/media?parent=59011"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/categories?post=59011"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/tags?post=59011"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}