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
Draft Article 21 (Article 27 of Constitution of India, 1950) was introduced in the Constituent Assembly on 7th December 1948. The debate was a very brief one. It was mentioned that making religious property not taxable would go against the secular fabric of the constitution. An opposing view, stating that making religious property and other aspects of promotion and maintenance of religion tax free was crucial in maintaining equality among religions, was also aired. Apart from these brief interventions, the Assembly on the whole approved the Article and adopted the same.