Under Article 270, taxes levied and collected by the Union but distributed between Union and States include income tax (excluding agricultural income) and ______, with distribution per Finance Commission recommendations.

Tax distribution framework: (a) Article 270: Taxes levied/collected by Union and distributed: (i) Income tax (excluding agricultural income), (ii) Corporation tax, (b) Distribution mechanism: Finance Commission recommends vertical devolution (Union-State share) and horizontal distribution (among States using criteria like population, area, income distance), (c) 15th FC (2020-25): Recommended 41% vertical devolution to States, new criteria (demographic performance, tax effort) to balance equity and efficiency, (d) Distinction from other articles: Article 268 (Union duties collected/appropriated by States), Article 269 (Union taxes assigned to States), Article 271 (Union surcharge on taxes), (e) Fiscal federalism principle: Shared tax revenues enable States to fulfill constitutional obligations while maintaining national economic integration. Illustrates technical mediation of political claims through independent Commission.