New Delhi, July 21 -- Have you filed your income tax return for FY 2025-26? With the 31 July 2026 deadline approaching, taxpayers should ensure they understand not only their tax obligations but also the constitutional principles that govern taxation in India.

One of the most important safeguards for taxpayers is Article 265 of the Indian Constitution, which states: "No tax shall be levied or collected except by authority of law."

This seemingly simple provision lays down a fundamental constitutional principle: the government cannot impose or collect taxes through executive orders, departmental circulars, or administrative instructions alone. Every tax must have a valid legal basis enacted by a competent legislature.

Article 265, there...