“No person shall be compelled to pay any taxes, the proceeds of which are specifically appropriated in payment of expenses for the promotion or maintenance of any particular religion or religious denomination.”
Article 27 is a fundamental right under Part III of the Indian Constitution. It ensures that the State cannot use tax revenue to promote or maintain any particular religion. It reinforces the secular fabric by prohibiting the government from financially favouring any religion through compulsory taxation.
This provision safeguards citizens from being forced to pay for religious activities they do not personally adhere to, strengthening individual liberty and equality.
Article 27 works alongside Articles 25-28 to guarantee freedom of religion. While Article 25 grants individuals the right to practice religion, Article 27 restricts the State from using public funds to endorse or propagate any religion. It is a cornerstone of India’s secularism and fiscal responsibility.
The Article covers taxes, fees, cess, or duties whose proceeds are specifically appropriated for any religion/denomination. However, it does not bar:
Judicial interpretation has clarified that the focus is on the purpose of appropriation, not mere collection.
In today’s context, Article 27 remains a vital safeguard against religious majoritarianism and fiscal misuse. It protects minority communities from being forced to fund majority religious activities and ensures government neutrality. Debates around charitable endowments, temple boards, and faith-based funding frequently invoke this provision.
While Article 27 prohibits taxes for religious promotion, Article 28 forbids religious instruction in state-funded educational institutions. Together, they create a robust barrier against state-sponsored religious indoctrination. However, Article 27 focuses specifically on taxation and expenditure, whereas Article 28 deals with education.
No. Article 27 only prohibits taxes whose proceeds are specifically appropriated for promoting or maintaining any particular religion. Non-religious grants (like for education, disaster relief) or general administration of religious trusts are permissible, provided the funds aren't used for religious propagation.
If such a fee is for specific services (like security, amenities) and the proceeds aren't directly used for religious preaching, it may be valid. However, if the tax is exclusively earmarked to promote a religion, it violates Article 27.
Yes, Article 27 is a fundamental right enforceable across India. Both central and state governments are bound by it. Any legislation that appropriates tax proceeds for religious promotion is unconstitutional.
It ensures that the State remains neutral in matters of religion by not using mandatory tax money to support any faith. This prevents the government from favouring or disfavouring any religious group financially, thereby upholding the secular character of the Republic.
📘 Did you know? The concept of Article 27 was inspired by similar provisions in the Irish and US Constitutions. The framers of the Indian Constitution, particularly Dr. B.R. Ambedkar, emphasized that public funds should never be used for religious propagation, ensuring a truly secular democracy.