Q. Article 27 of the Indian Constitution "Freedom as to payment of taxes for promotion of any particular religion" deals with?

Explanation by: Vijay Sangwan

Explanation of Article 27 – Freedom as to Payment of Taxes for Promotion of Any Particular Religion
Article 27 of the Indian Constitution ensures that no person shall be forced to pay taxes for the promotion or maintenance of any particular religion or religious institution.
Key Points:
Protection of Secularism – The Indian Constitution upholds secularism, meaning the state must not favor or promote any religion. Article 27 prevents the government from using taxpayers' money to fund religious activities or institutions.
Prevention of Religious Taxation – The government cannot impose any tax that is specifically meant for promoting a religion. For example, a special tax for constructing a temple, mosque, or church would be unconstitutional under this article.
Distinction Between Tax and Fee – While taxes cannot be used for religious promotion, fees collected for services like temple administration, pilgrim facilities, or religious tourism management may be valid.
Judicial Interpretation – The Supreme Court of India has clarified that government expenditure on cultural or heritage conservation (even if related to religion) does not violate Article 27 unless it is directly for religious propagation.
Example:
Valid: Government funding for the protection of religious monuments as part of cultural heritage.
Invalid: A special tax levied only for the construction of a religious structure.
Thus, Article 27 safeguards citizens from being compelled to financially support any religion through taxes, reinforcing India's commitment to secularism and religious neutrality.